PIM4150 - Furnished holiday lettings: Historic treatment of furnished holiday lettings
Historic treatment of Furnished Holiday Lettings
| ##### IT | ##### Subject matter |
|---|---|
| ICTA88/S379A - S390 | Loss reliefs available as for trades: see PIM7250 (1995-96 to 2006-07). |
| ITA07/S127 | Loss reliefs available as for trades: see PIM7250 (2007-08 to 2010-11). |
| ICTA88/S623 (2)(c) | FHL profits counted as relevant earnings for the purposes of Retirement Annuity Relief (1995-96 to 2005-06). |
| ICTA88/S644 (2)(c) | FHL profits counted as relevant earnings for the purposes of personal pension relief (1995-96 to 2005-06). |
| ICTA88/S833 (4)(c) | FHL profits counted as earned income (1995-96 to 2006-07). |
| FA04/S189 (2)(b) | FHL profits counted as relevant UK earnings for pension purposes (1995-96 to 2006-07). |