Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 14 U.K. Furnished holiday lettings

Part 1 U.K. Income tax

Commencement U.K.

6 U.K. Paragraph 2(5) has effect where the tax year mentioned in section 326A(1)(a) of ITTOIA 2005 is 2010-11 or a subsequent tax year.