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Capital Allowances Act 1990
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29Furnished holiday lettings
(1)For the purposes of this Part—
(a)the commercial letting of furnished holiday accommodation in the United Kingdom in respect of which the profits or gains are chargeable under Case VI of Schedule D shall be treated as a trade; and
(b)all such lettings made by a particular person or partnership or body of persons shall be treated as one trade.
(2)Subsection (1) above shall be construed as one with section 503 of the principal Act and, accordingly, section 504 of that Act shall also apply for the purposes of this section.
(3)Where there is a letting of accommodation only part of which is holiday accommodation, such apportionments shall be made for the purposes of this section as appear to the inspector, or on appeal the Commissioners, to be just and reasonable.
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