{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-5/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-5/paragraph-4.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/5/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Consequential repeals of amending provisions",
  "text": "The following provisions (which insert or amend provision relating to the commercial letting of furnished holiday accommodation) are repealed—\n(a) in ITTOIA 2005—\n(i) paragraph 196 of Schedule 1, and\n(ii) paragraphs 74 and 75 of Schedule 2;\n(b) in Schedule 1 to ITA 2007—\n(i) paragraph 473(2)(a) and (b), and\n(ii) paragraphs 508, 509 and 510;\n(c) in FA 2011, Part 1 of Schedule 14;\n(d) in FA 2016, section 73(5);\n(e) in F(No.2)A 2017, paragraph 26 of Schedule 2.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/5/paragraph/4",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}