Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 2 Trades and property businesses: calculation of profits

PART 2 Property businesses: amendments of ITTOIA 2005

40 In section 872 (losses calculated on same basis as miscellaneous income), in subsection (4)(b), for “section 272” substitute “sections 272 and 272ZA”.