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).