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Schedule 14 | Furnished holiday lettings

From legislation.gov.uk

Part 1Income tax^F1

FA 2004^F1

(1)Repealed^F1

ITTOIA 2005^F1

(2)Repealed^F1

ITA 2007^F1

(3)Repealed^F1

Commencement^F1

(4)Repealed^F1

(5)Repealed^F1

(6)Repealed^F1

Part 2Corporation tax^F2

CTA 2009^F2

(7)Repealed^F2

CTA 2010^F2

(8)Repealed^F2

Commencement^F2

(9)Repealed^F2

(10)Repealed^F2

(11)Repealed^F2

Part 3Capital allowances^F3

CAA 2001^F3

(12)Repealed^F3

Commencement^F3

(13)Repealed^F3

Part 4Chargeable gains^F4

TCGA 1992^F4

(14)Repealed^F4

Commencement etc^F4

(15)Repealed^F4

(16)Repealed^F4

(17)Repealed^F4

Notes

F1
Sch. 14 Pt. 1 repealed (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(c), 12(1) (with Sch. 5 paras. 15, 18(4), 19)
F2
Sch. 14 Pt. 2 repealed (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 7(c), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
F3
Sch. 14 Pt. 3 repealed (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 9(e), 12(3) (with Sch. 5 paras. 15, 18(4), 19)
F4
Sch. 14 Pt. 4 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(h), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)