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Please explain the meaning of the second part and explain "otherwise than" in part b

a person’s UK property business consists of:

(a) every business which the person carries on for generating income from land in the United Kingdom; and

(b) every transaction which the person enters into for that purpose otherwise than in the course of such a business.

  • What do you mean by, "the second part"? Is that another way of saying "part (b)"? If not, what second part do you mean - part of what? – chasly from UK Sep 30 '15 at 10:05
  • Sorry.The second part means part b – Harry Sep 30 '15 at 10:13
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every transaction which the person enters into for that purpose otherwise than in the course of such a business.

This appears to mean:

"...every transaction which the person enters into for the purpose of generating income from UK land that is not part of their business."

The clause is nonsense when the logic is examined. It means that transactions that are not part of the business are part of the business. Clearly that is a contradiction.

Maybe this makes sense to lawyers.

0

Part b is meant to put beyond doubt that rental income is taxable even if it is not derived in the course of a business. This means that rent from an accidental or hobby letting of a property is taxable (by including it within the framework of the UK property business).

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Otherwise than is a British expression that is equivalent to other than.

I am just assuming it's British because (i) it appears more frequently in British texts; and (ii) I'm not British and I'm not used to it. Compare relative frequencies in three corpora all available through corpus.byu.edu:

Hansard Corpus (1.6 billion words of British parliamentary speeches): appears 7859 times (4.9 hits per million words).

British National Corpus (100 million words from diverse genres): appears 147 times (1.47 hits per million words).

Corpus of Contemporary American English (520 million words from diverse genres): 57 times (0.11 hits per million words).

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Otherwise than means other transactions which do not fall in course of business are excepted.

  • No, it means the exact opposite! Part (a) says that your "property business" includes all your businesses that generate income from land; part (b) says that it also includes all the rest of your income from land, even if it's not part of a business. So, for example, if I own a company that generates income from land and I also earn money by privately renting my spare room to somebody, all of that is my "property business". – David Richerby Jul 10 '18 at 15:50

protected by MetaEd Jul 10 '18 at 15:49

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