Capital Allowances Act 2001

[F117AOrdinary overseas property businessU.K.

This section has no associated Explanatory Notes

In this Part “ordinary overseas property business” means an overseas property business except in so far as it is an EEA furnished holiday lettings business.]

Textual Amendments

F1Ss. 17A, 17B inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(6)