Assets, etc
16Section 118 shall apply as if—
(a)a reference to C (residual) were a reference to G (residual), and
(b)a reference to C (tax-exempt) were a reference to G (property rental business).
16Section 118 shall apply as if—
(a)a reference to C (residual) were a reference to G (residual), and
(b)a reference to C (tax-exempt) were a reference to G (property rental business).