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Income Tax Act 2007

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Section 127 UK furnished holiday lettings business treated as trade
Section 127ZA EEA furnished holiday lettings business treated as trade

Income Tax Act 2007
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Section 127 | UK furnished holiday lettings business treated as trade

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

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)

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