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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Leases

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Section 240 Leases of land and other assets.
Section 241 UK furnished holiday lettings.
Section 241A EEA furnished holiday lettings

Leases
UK furnished holiday lettings.

Section 241 | UK furnished holiday lettings.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 241 omitted (with effect in accordance with Sch. 5 para. 13 of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 10(4)(a), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)