Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

Valid from 06/04/2005

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 (c. 2) U.K.

527 (1) Amend section 16 (ordinary Schedule A businesses) as follows. U.K.

(2) For ““ordinary Schedule A” substitute “ “ordinary property ”.

(3) For “means a Schedule A business” substitute “ means a UK property business, or a Schedule A business, ”.

(4) In the side-note for “Schedule A” substitute “ property ”.