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11U.K.In Part 2 of Schedule 4 (defined expressions)—
(a)at the appropriate places insert—
“individual's property allowance (in Chapter 2 of Part 6A) | section 783BD |
individual's trading allowance (in Chapter 1 of Part 6A) | section 783AD |
miscellaneous income (in Chapter 1 of Part 6A) | section 783AB |
relevant income (in Chapter 1 of Part 6A) | section 783AC |
relevant property business (in Chapter 2 of Part 6A) | section 783BA |
relevant property income (in Chapter 2 of Part 6A) | section 783BC |
relevant trade (in Chapter 1 of Part 6A) | section 783AA |
relievable receipts (in Chapter 2 of Part 6A) | section 783BB”, |
(b)in the entry for “overlap profit”, for “section 204” substitute “ sections 204 and 204A ”.