Section 67A EEA furnished holiday lettings business treated as tradeF1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
S. 67A 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. 6(3), 12(2) (with Sch. 5 paras. 15, 17, 18(4), 19)
Notes on Part 4
Modifications
- C1
Pt. 4 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 10
- C2
Pt. 4 excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))
Notes on Chapter 4
Modifications
- C1
Pt. 4 Ch. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 87(2)(3) (with s. 147, Sch. 17)