263 Introduction
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 2
Property Businesses

Introduction

263 Ìý±õ²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô

(1)     This Chapter explains for the purposes of this Act what is meant by—

(a)     a person's UK property business (see section 264), and

(b)     a person's overseas property business (see section 265).

(2)     Both those sections

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