Part 4 U.K. Property income

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

Textual Amendments

F1 Pt. 4 Ch. 6 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(5), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

Definition U.K.

266 Meaning of “relevant period” in sections 267 and 268 U.K.

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Textual Amendments

F1 Pt. 4 Ch. 6 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(5), 12(2) (with Sch. 5 paras. 15, 18(4), 19)