Section 268 Under-used holiday accommodation: averaging elections
United Kingdom Repealed
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Notes on Chapter 6
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)