SCHEDULES
SCHEDULE 15Accountancy change: spreading of adjustment
Part 2Corporation tax
Meaning of “business” etc
14
1
In this Part of this Schedule “business” means—
a
a trade or vocation, or
b
a F1UK property business or overseas property business.
In this Part of this Schedule “business” means—
a trade or vocation, or
a F1UK property business or overseas property business.