Corporation Tax Act 2009 section 248B

Meaning of "eligible" in relation to a dwelling-house

Section 248B previously defined what made a dwelling-house "eligible" for the purposes of the relevant provisions, but this section has been removed from the legislation.

• Section 248B originally set out the meaning of "eligible" as it applied to a dwelling-house for corporation tax purposes.
• The section was omitted (repealed) by Finance Act 2016, section 74(3)(a).
• The removal takes effect for accounting periods beginning on or after 1 April 2016.
• For any accounting period starting before 1 April 2016, the previous rules under this section would still have applied.