- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Changes over time for: Section 268
Version Superseded: 31/12/2020
Alternative versions:
- 01/04/2009- Amendment
- 19/07/2011- Amendment
- 19/07/2011
Point in time - 31/12/2020- Amendment
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Point in time view as at 19/07/2011. This version of this provision has been superseded.
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268Under-used holiday accommodation: averaging electionsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies if during an accounting period a company lets both—
(a)qualifying holiday accommodation, and
(b)accommodation that would be qualifying holiday accommodation if the letting condition (see section 267(3)) were met in relation to it (“under-used accommodation”).
(2)The company may make an election for the accounting period specifying—
(a)the qualifying holiday accommodation, and
(b)any or all of the under-used accommodation.
(3)The under-used accommodation so specified is treated as qualifying holiday accommodation for the accounting period if the average of the number of let days for the accounting period of all the accommodation specified in the election is at least [F1105].
(4)“The number of let days” for an accounting period of any accommodation is the number of days during the relevant period for which it is commercially let by the company as holiday accommodation to members of the public.
(5)Qualifying holiday accommodation may not be specified in more than one election for an accounting period.
(6)An election for an accounting period must be made within the period of two years beginning at the end of the accounting period.
[F2(7)This section is to apply separately in relation to accommodation in the United Kingdom and accommodation in EEA states other than the United Kingdom.]
Textual Amendments
F1Word in s. 268(3) substituted (19.7.2011) (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 7(4)(a)
F2S. 268(7) inserted (19.7.2011) (with effect in accordance with Sch. 14 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 7(4)(b)
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