xmlns:atom="http://www.w3.org/2005/Atom"
27In section 863 (asset becoming chargeable intangible asset), in subsection (1)(b)—
(a)after “held” insert “—
(i)”, and
(b)after “establishment,” insert—
“(ii)for the purposes of a trade carried on by the company of dealing in or developing UK land,
(iii)for the purposes of a UK property business carried on by the company, or
(iv)for the purposes of enabling the company to generate other UK property income (within the meaning given by section 5(6)),”.