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Changes over time for: Paragraph 36
Timeline of Changes
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Version Superseded: 31/07/1998
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Point in time view as at 01/05/1995. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1995, Paragraph 36.
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36Section 241(3) of the Taxation of Chargeable Gains Act 1992 (commercial letting of furnished holiday accommodation to be treated as trade for certain purposes), except so far as it applies for the purposes of corporation tax, shall have effect as if the following paragraph were substituted for paragraph (a)—
“(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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