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Legislation

Corporation Tax Act 2010

Crossheading UK property businesses

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Section 62 Relief for losses made in UK property business
Section 63 Company with investment business ceasing to carry on UK property business
Section 64 UK property business to be commercial or carried on for statutory functions
Section 65 UK furnished holiday lettings business treated as trade

Corporation Tax Act 2010
Chapter 4 Property losses

Crossheading UK property businesses

From legislation.gov.uk

Contents

Section 62 Relief for losses made in UK property business
Section 63 Company with investment business ceasing to carry on UK property business
Section 64 UK property business to be commercial or carried on for statutory functions
Section 65 UK furnished holiday lettings business treated as trade

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