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Finance Act 1998

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Changes over time for: Paragraph 62

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Point in time view as at 22/07/2004.

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There are currently no known outstanding effects for the Finance Act 1998, Paragraph 62. Help about Changes to Legislation

62U.K.In section 241(3) of the Taxation of Chargeable Gains Act 1992 (commercial letting of furnished holiday accommodation to be treated as trade for certain purposes), for paragraph (a) substitute—

“(a)any Schedule A business (within the meaning of the Taxes Act) which consists in the commercial letting of furnished holiday accommodation in the United Kingdom shall be treated as a trade, and”.

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