Taxation in the United Kingdom/Definitions/Furnished lettings
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Paragraph 4(2) of Section 15(1) of ICTA (which sets out what is meant by Schedule A) defines furnished lettings as being where:
- A sum is payable in repset of the use of premises, and
- The tenant or other person entitled to the use of the premises is also entitled in connection with that use, to the use of furniture.