Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

269Capital allowances and loss relief
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(1)If a UK property business consists of both—

(a)the commercial letting of furnished holiday accommodation (“the furnished holiday lettings part”), and

(b)other businesses or transactions (“the other part”),

this section requires separate calculations to be made of the profits of the furnished holiday lettings part and the other part.

(2)The calculations must be made if—

(a)section 248 or 249 of CAA 2001 (giving effect to allowances and charges) applies to the furnished holiday lettings part or the other part, or

(b)any provision of Chapter 2 of Part 10 of ICTA (loss relief) applies in relation to a loss made in either of those parts.

(3)If there is a letting of accommodation only part of which is holiday accommodation, such apportionments are to be made for the purposes of this section as are just and reasonable.

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