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Corporation Tax Act 2009

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Status:

Point in time view as at 26/07/2013.

Changes to legislation:

There are currently no known outstanding effects for the Corporation Tax Act 2009, Paragraph 172. Help about Changes to Legislation

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172U.K.In section 503(1)(a) (letting of furnished holiday accommodation treated as a trade for certain corporation tax purposes)—

(a)for “Schedule A business” substitute “ UK property business ”, and

(b)for “trade the profits of which are chargeable to corporation tax under Case I of Schedule D,” substitute “ trade carried on wholly or partly in the United Kingdom the profits of which are chargeable to corporation tax under Part 3 of CTA 2009, ”.

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