Part 5Miscellaneous income

Chapter 3Films and sound recordings: non-trade businesses

613Application of trading income rules to non-trade businesses

The provisions of Chapter 9 of Part 2 apply in relation to non-trade businesses as they apply in relation to trades but as if—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

references to anything not constituting trading stock of a trade were omitted.