Section 325 Meaning of “qualifying holiday accommodation”
United Kingdom Repealed
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notes on Chapter 6
Textual amendments
- F1
Pt. 3 Ch. 6 omitted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 2(8), 12(1) (with Sch. 5 paras. 15, 18(4), 19)