Finance (No.2) Act 2023

Amendment of paragraph 11 of Schedule 1 to Principal Act (letting of immovable goods)

64. The Principal Act is amended, in Part 2 of Schedule 1, in subparagraph (1) of paragraph 11—

(a) by the substitution of “, including a letting of emergency accommodation, but excluding any of the following:” for “, but not including any of the following:”, and

(b) by the substitution of the following clause for clause (b):

“(b) supplies of the kind to which paragraph 11 of Schedule 3 relates, except where such supplies are used or to be used as emergency accommodation;”.