Paragraph 29
In section 272(2) (profits of property business: application of trading income rules) at the appropriate place insert—
“
section 94A costs of setting up SAYE option scheme or CSOP scheme ”.
In section 272(2) (profits of property business: application of trading income rules) at the appropriate place insert—
“
section 94A costs of setting up SAYE option scheme or CSOP scheme ”.