58For section 92 of the Capital Allowances Act 1990 (manner of making allowances and charges under Part III: dwelling-houses let on assured tenancies), substitute—
(1)An allowance or charge to which a person is entitled or is liable under this Part is made in taxing that person’s trade.
What is meant by that is explained—
for income tax, in section 140(2), and
for corporation tax, in section 144(2).
(2)Subsection (1) (and the provisions referred to in it) apply—
(a)as if any Schedule A business carried on by that person were the trade in the taxing of which the allowance or charge is to be made; or
(b)where that person is not carrying on such a business, as if he were carrying on such a business and that business were the trade in the taxing of which the allowance or charge is to be made.”.