SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
508
In section 322(2) (commercial letting of furnished holiday accommodation)—
a
omit paragraphs (b) and (c), and
b
for paragraph (f) and the “and” immediately before that paragraph substitute—
f
section 189(2)(ba) of FA 2004 (meaning of “relevant UK earnings” for pension purposes),
g
Part 4 of ITA 2007 (loss relief: see section 127 of that Act), and
h
section 836(3) of ITA 2007 (jointly held property: see exception D).