Section 16 [Ordinary property businesses]
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Amendments
Heading substituted by Income Tax (Trading and Other Income) Act 2005 section 882(1) and Schedule 1 para 527 for 2005-06 and later tax years (for income tax purposes), and for accounting periods ending after 5 April 2005 (for corporation tax purposes).
In this Part [“ordinary property]1 business” [means a UK property business ...2]3 except in so far as it is a furnished holiday lettings business.
Amendments
1 Substituted by Income Tax (Trading and Other Income) Act 2005 section 882(1) and Schedule 1 para 527(2) from 6 April 2005.
2 Omitted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 477 and repealed by Corporation Tax Act 2009 Schedule 3 Part 1 for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
3 Substituted by Income Tax (Trading and Other Income) Act 2005 section 882(1) and Schedule 1 para 527(3) from 6 April 2005.
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