Related Commentary  Related HMRC Manuals

274B(1)  If for a tax year the trustees of a settlement have–

(a)a relievable amount in respect of a property business, or

(b)two or more relievable amounts each in respect of a different property business,

the trustees of the settlement are entitled to relief under this section for that year in respect of that relievable amount or (as the case may be) each of those relievable amounts.

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