Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
155(1)Chapter 4 of Part 4 (property losses) is amended as follows.
(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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