Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

508 U.K. 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).”