Part 4 U.K. Loss relief

Chapter 4 U.K. Losses from property businesses

F1 ... U.K.

Textual Amendments

F1 S. 127 cross-heading omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(c), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

F2 127 UK furnished holiday lettings business treated as trade U.K.

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Textual Amendments

F2 S. 127 omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(a), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)