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Changes over time for: Paragraph 155


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.
Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 155.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
155(1)Chapter 4 of Part 4 (property losses) is amended as follows.U.K.
(2)In section 65 (UK furnished holiday lettings business treated as trade) for subsection (4A) substitute—
“(4A)Chapter 2 applies as if the following were omitted—
(a)sections 37 to 44,
(b)the words “beginning before 1 April 2017” in section 45(1),
(c)sections 45A to 45H, and
(d)sections 48 to 54.
(4B)Any deduction made under section 45(4)(b) from the profits of the trade treated as carried on under this section is to be ignored for the purposes of section 269ZB (restriction on deductions from trading profits).”
(3)In section 67A (EEA furnished holiday lettings business treated as trade) for subsection (5) substitute—
“(5)Chapter 2 applies as if the following were omitted—
(a)sections 37 to 44,
(b)the words “beginning before 1 April 2017” in section 45(1),
(c)sections 45A to 45H, and
(d)sections 48 to 54.
(5A)Any deduction made under section 45(4)(b) from the profits of the trade treated as carried on under this section is to be ignored for the purposes of section 269ZB (restriction on deductions from trading profits).”
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