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Legislation
Finance Act 1984

SCHEDULE 11 FURNISHED HOLIDAY LETTINGS

  • Crossheading Treatment of lettings as a trade for certain purposes
  • Crossheading Capital gains tax
  • Crossheading Power to make apportionments
  • Crossheading Adjustments of tax charged
  1. Finance Act 1984
  2. FURNISHED HOLIDAY LETTINGS

Schedule 11 | FURNISHED HOLIDAY LETTINGS

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Treatment of lettings as a trade for certain purposes

(1)RepealedF1

(2)RepealedF2

Capital gains tax

(4)RepealedF1

(5)RepealedF1

Power to make apportionments

(6)RepealedF1

Adjustments of tax charged

(7)RepealedF1

Notes

  1. F1

    Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

  2. F2

    Sch. 11 paras. 1(2)(a)–(e)(j), 2, 3 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

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