Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 14 U.K. Furnished holiday lettings

Part 3 U.K. Capital allowances

Commencement U.K.

13 U.K. This Part has effect—

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

(b) for income tax purposes, in relation to chargeable periods beginning on or after 6 April 2011.