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Finance Act 2011
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FA 2004
1(1)In FA 2004, section 189 (relevant UK individual) is amended as follows.
(2)In subsection (2), omit the “and” at the end of paragraph (ba), and after that paragraph insert—
“(bb)income which is chargeable under Part 3 of ITTOIA 2005 and is immediately derived from the carrying on of an EEA furnished holiday lettings business (whether individually or as a partner acting personally in a partnership), and”.
(3)After subsection (6) insert—
“(6A)EEA furnished holiday lettings business” means an overseas property business so far as consisting of the commercial letting of furnished holiday accommodation (within the meaning of Chapter 6 of Part 3 of ITTOIA 2005) in one or more EEA states.
(6B)If there is a letting of accommodation only part of which is holiday accommodation, just and reasonable apportionments are to be made for the purpose of determining what is comprised in an EEA furnished holiday lettings business.”
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