Finance (No. 2) Act 1992 (c. 48)

SCHEDULES

SCHEDULE 10 U.K. Furnished Accommodation

Introduction U.K.

3 U.K. As regards a year of assessment a period is a basis period for a source mentioned in paragraph 2(1) above if it is a period on whose profits or gains income tax for the year falls to be finally computed in respect of the source.