Related Commentary  Related HMRC Manuals

269(1)  Profits of a UK property business are chargeable to tax under this Chapter whether the business is carried on by a UK resident or a non-UK resident.

269(2)  Profits of an overseas property business are chargeable to tax under this Chapter only if the business is carried on by a UK resident.

269(3)  [Omitted by FA 2008, s. 25 and Sch. 7, para. 48.]

269(4)  [Omitted by FA 2008, s. 25 and Sch. 7, para. 48.]

History

S. 269(3) omitted by FA 2008, s. 25 and Sch. 7, para. 48, with effect for the tax year 2008–09 and subsequent tax years.

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