Section 566 | Breach of condition B in section 531 in accounting period 1

(1)Subsection (2) applies if condition B in section 531 (balance of business: assets involved in property rental business)—

(a)is not met in relation to accounting period 1, but

(b)is met at the beginning of the next accounting period.

(2)The breach is to be ignored; ...

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed