Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1984

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

4(1)Subject to sub-paragraph (2) below, for the purposes of the provisions mentioned in sub-paragraph (2)(f) to (i) of paragraph 1 above as they apply by virtue of that paragraph, where in any year of assessment a person makes a commercial letting of furnished holiday accommodation—

(a)the accommodation shall be taken to be used in that year only for the purposes of the trade of making such lettings ; and

(b)that trade shall be taken to be carried on throughout that year.

(2)Sub-paragraph (1) above does not apply to any period in a year of assessment during which the accommodation is neither let commercially nor available to be so let unless it is prevented from being so let or available by any works of construction or repair.

Yn ôl i’r brig

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