- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/03/1997)
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Finance Act 1997
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Rhagor o Adnoddau
Changes over time for: Paragraph 4
Version Superseded: 22/03/2001
Alternative versions:
- 19/03/1997- Amendment
- 19/03/1997
Point in time - 22/03/2001- Amendment
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Point in time view as at 19/03/1997. This version of this provision has been superseded.
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4In section 29 of that Act of 1990 (furnished holiday accommodation), for subsection (1), both as it applies for the purposes of income tax and as it applies for the purposes of corporation tax, there shall be substituted the following subsections—
“(1)Subject to subsection (1A) below, this Part and the other provisions of the Tax Acts so far as relating to allowances or charges under this Part shall have effect as if so much of the Schedule A business of any person as consists in the commercial letting of furnished holiday accommodation in the United Kingdom were a single trade carried on separately from both—
(a)the trade in which, in accordance with section 28A, the rest (if any) of that business is comprised; and
(b)any other trade carried on by that person.
(1A)Subsection (1) above does not apply for the purposes of the Corporation Tax Acts; but for those purposes this Part and the other provisions of those Acts so far as relating to allowances and charges under this Part shall have effect as if—
(a)the commercial letting of furnished holiday accommodation in the United Kingdom in respect of which profits or gains are chargeable under Case VI of Schedule D were a trade; and
(b)all such lettings made by the same person were a single trade carried on separately from any other trade which is, or under section 28A is treated as, carried on by that person.”
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