Paragraph 6 CTA 2010

CTA 2010 is amended as follows.

Omit section 65 (UK furnished holiday lettings business treated as trade).

Omit section 67A (EEA furnished holiday lettings business treated as trade).

In section 188DD (limitations on relief under section 188CB: determination of claimant’s relevant maximum), in subsection (2)(a) omit sub-paragraph (vii).

In section 188ED (limitations on relief under section 188CC: determination of claimant’s relevant maximum), in subsection (2)(a) omit sub-paragraph (vii).

In section 269ZF (restriction of certain deductions: determination of company’s qualifying trading profits), in subsection (4)(e) omit sub-paragraph (vii).