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Capital Allowances Act 1990 (repealed)

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Changes over time for: Section 29

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Version Superseded: 19/03/1997

Status:

Point in time view as at 01/04/1998. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Section 29. Help about Changes to Legislation

29 Furnished holiday lettings.U.K.

[F1(1)F2... This Part and the other provisions of the Tax Acts so far as relating to allowances or charges under this Part shall have effect as if so much of the Schedule A business of any person as consists in the commercial letting of furnished holiday accommodation in the United Kingdom were a single trade carried on separately from both—

(a)the trade in which, in accordance with section 28A, the rest (if any) of that business is comprised; and

(b)any other trade carried on by that person.]

F3(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Subsection (1) above shall be construed as one with section 503 of the principal Act and, accordingly, section 504 of that Act shall also apply for the purposes of this section.

(3)Where there is a letting of accommodation only part of which is holiday accommodation, such apportionments shall be made for the purposes of this section as [F4are] just and reasonable.

Textual Amendments

F1S. 29(1)(1A) substituted for s. 29(1) (with effect in accordance with Sch. 15 para. 9 of the amending Act) by Finance Act 1997 (c. 16), Sch. 15 para. 4

F2Words in s. 29(1) repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(2)(3), Sch. 5 para. 51(a), Sch. 27 Pt. 3(4) (with Sch. 5 Pt. 4)

F3S. 29(1A) repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(2)(3), Sch. 5 para. 51(b), Sch. 27 Pt. 3(4) (with Sch. 5 Pt. 4)

F4Word in s. 29(3) substituted (with effect in accordance with reg. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 44

Modifications etc. (not altering text)

C1S. 29 excluded by 1988 c. 1, s. 70A (as inserted (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(2)(3), Sch. 5 para. 25 (with Sch. 5 Pt. 4))

C2S. 29(1) modified (with effect in accordance with s. 39(4)(5) of the amending Act) by Finance Act 1995 (c. 4), Sch. 6 para. 31

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