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Changes over time for: Section 29
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 19/03/1997
Status:
Point in time view as at 01/04/1998. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Section 29.
Changes to Legislation
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29 Furnished holiday lettings.U.K.
[(1)... 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.]
(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 [are] just and reasonable.
Textual Amendments
Modifications etc. (not altering text)
Yn ôl i’r brig