SCHEDULES

SCHEDULE 14 U.K. Furnished holiday lettings

Part 4 U.K. Chargeable gains

Commencement etc U.K.

15 U.K. Subject to paragraph 16, this Part has effect—

(a) for corporation tax purposes, in relation to disposals made in accounting periods beginning on or after 1 April 2011, and

(b) for capital gains tax purposes, in relation to disposals made on or after 6 April 2011.