Corporation Tax Act 2009

This section has no associated Explanatory Notes

478(1)Amend section 17 (furnished holiday lettings) as follows.U.K.

(2)In subsection (1) omit “, or a Schedule A business,”.

(3)In subsection (3), in the second sentence for “has the meaning given by section 504 of ICTA” substitute “ has the same meaning as it has for the purposes of Chapter 6 of Part 4 of CTA 2009 (see section 265) ”.