F113BUse for other purposes of plant or machinery: property businessesU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 13B omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(2), 12(3) (with Sch. 5 paras. 15, 18, 19)