Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 2 U.K. Trades and property businesses: calculation of profits

PART 2 U.K. Property businesses: amendments of ITTOIA 2005

26 U.K. In section 322 (commercial letting of furnished holiday accommodation), after paragraph (za) in subsections (2) and (2A) insert—

“(zaa) section 307B (cash basis: capital expenditure),”.