Sch 5 para 27
In section 863 (asset becoming chargeable intangible asset), in subsection (1)(b)— (a) after “held” insert — (i) , and b after “establishment,” insert— (ii) for the purposes of a trade carried on by the company of dealing in or developing UK land, (iii) for the purposes of a UK property business carried on by the company, or (iv) for the purposes of enabling the company to generate other UK property income (within the meaning given by section 5(6)),