Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 3 U.K. Property income

F1 Chapter 6 U.K. Commercial letting of furnished holiday accommodation

Textual Amendments

F1 Pt. 3 Ch. 6 omitted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 2(8), 12(1) (with Sch. 5 paras. 15, 18(4), 19)

Introduction U.K.

322 Introduction U.K.

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Textual Amendments

F1 Pt. 3 Ch. 6 omitted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 2(8), 12(1) (with Sch. 5 paras. 15, 18(4), 19)