Section 328: Earned income and relevant UK earnings for pension purposes
1351.This is the second of two sections that provide for separate calculations to give effect to the tax advantages of qualifying holiday lettings. It is new.
1351.This is the second of two sections that provide for separate calculations to give effect to the tax advantages of qualifying holiday lettings. It is new.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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