Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 308B
Meaning of "eligible" in relation to a dwelling-house
Section 308B defined what made a dwelling-house "eligible" for the purposes of the furnished holiday lettings income exemption provisions, but this section has been removed from the legislation.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.