SCHEDULES
SCHEDULE 14Furnished holiday lettings
Part 2Corporation tax
Commencement
11
Paragraph 7(5) has effect where the accounting period mentioned in section 268A(1)(a) of CTA 2009 begins on or after 1 April 2010.
Paragraph 7(5) has effect where the accounting period mentioned in section 268A(1)(a) of CTA 2009 begins on or after 1 April 2010.