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Legislation

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 127ZA | EEA 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 127ZA 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)(b), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

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