[328A Capital allowances and loss relief: overseas property business]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[328A  Capital allowances and loss relief: overseas property business]

[(1)     If an overseas property business consists of both—

(a)     the commercial letting of furnished holiday accommodation in one or more EEA states (“the EEA furnished holiday lettings part”),

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