SCHEDULES

SCHEDULE 14 U.K. Furnished holiday lettings

Part 1 U.K. Income tax

Commencement U.K.

5 U.K. Paragraph 2(3) and (4)(a) have effect in relation to the tax year 2012-13 and subsequent tax years (but do not have effect in relation to relevant periods which begin before, and end on or after, 6 April 2012).