327 Capital allowances and loss [relief: UK property business]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Separate profit calculations

327  Capital allowances and loss [relief: UK property business]

(1)     If a UK property business consists of both—

(a)     the commercial letting of furnished holiday accommodation (“the furnished holiday lettings part”), and

(b)

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