Definition Definition
Repealed
- 265Meaning of “commercial letting of furnished holiday accommodation”
- 266Meaning of “relevant period” in sections 267 and 268
- 267Meaning of “qualifying holiday accommodation”
- 268Under-used holiday accommodation: averaging elections
- 268AUnder-used holiday accommodation: letting condition not met
Notes on Chapter 6
Textual amendments
- F1
Pt. 4 Ch. 6 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(5), 12(2) (with Sch. 5 paras. 15, 18(4), 19)