Related Commentary  Related HMRC Manuals

577(1)  In this Act–

dual resident investing company”  has the same meaning as in section 949 of CTA 2010 (dual resident investing companies);

market value” , in relation to any asset, means the price the asset would fetch in the open market;

the normal time limit for amending a tax return” , in relation to a tax year, means the first anniversary of the 31st January following the tax year;

notice”  means a notice in writing;

property business”  means a UK property business or an overseas property business;

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