OpenLegislation

Section 127 UK furnished holiday lettings business treated as tradeF1

United Kingdom Repealed

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Annotations

Textual amendments

F1

S. 127 omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(a), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

Notes on ...

Textual amendments

F1

S. 127 cross-heading omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(c), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)