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Income Tax (Trading and Other Income) Act 2005
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356Application to Schedule A businesses
This section has no associated Explanatory Notes
(1)In this Chapter (except in section 355) any reference to a UK property business includes a Schedule A business.
(2)In this Chapter (except in section 355) any reference to a person permanently ceasing to carry on a UK property business includes the occurrence of an event which under section 337 of ICTA is treated as the discontinuance of a Schedule A business.
(3)In applying any provision of Chapter 18 of Part 2 for the purposes of this Chapter references to the calculation of the profits of a trade for corporation tax purposes are to be read as references to the calculation of the profits of a Schedule A business for corporation tax purposes.
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