The legislation in ITTOIA 2005, s. 322 refers to ‘EEA states’ and ITA 2007, s. 127ZA uses the definition of an ‘EEA furnished holiday lettings business’ within the meaning of ITTOIA 2005, Pt. 3, Ch. 6 and so is based upon a reference to EEA states.

Surprisingly, the income tax legislation does not contain a separate definition of ‘EEA’ or of ‘EEA states’, nor is there any existing definition of EEA within any other tax legislation. However, the Interpretation Act 1978 states:

‘“EEA states”, in relation to any time, means –

A state which at that time is a member State; or

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