Textual Amendments
F1Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4
Modifications etc. (not altering text)
C1Sch. 4A modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 40 para. 9(3)
9U.K.In this Schedule—
“appurtenant rights”, in relation to a chargeable interest that is, or is part of, the subject-matter of a transaction, means any rights or interests appurtenant or pertaining to the chargeable interest that are acquired with it;
“attributable” means attributable on a just and reasonable basis;
“collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);
“company” means a body corporate other than a partnership.]
[F2“ financial institution ” has the same meaning as in sections 71A to 73B (see section 73BA);]
[F2“ property development trade ” has the meaning given by paragraph 5(3);]
[F2“ property rental business ” has the meaning given by section 133(4) of the Finance Act 2013;]
[F2“ property trading business attributable” has the meaning given by paragraph 5(3);]
[F2“qualifying farm worker” has the meaning given by paragraph 5F(4);]
[F2“qualifying trade” has the meaning given by paragraph 5B(3);]
[F2“qualifying trade of farming” has the meaning given by paragraph 5F(5);]
Textual Amendments
F2Words in Sch. 4A para. 9 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(6)