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Point in time view as at 26/07/2013.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

Changes to Legislation
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This section has no associated Explanatory Notes
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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