2. In section 66(1) of the Local Government Finance Act 1988 (domestic property), in subsection (2B)—
(a)at the end of paragraph (a), omit “and”;
(b)after paragraph (b) insert—
“(c)the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with the end of the day in relation to which the question referred to in paragraph (a) is being considered, and
(d)the short periods for which it was so let amounted in total to at least 70 days.”.
Section 66 was amended by section 117 of, and paragraph 70(1) of Schedule 14 to, the Local Government Finance Act 1992 (c. 14), by section 1 of the Caravans (Standard Community Charge and Rating) Act 1991 (c. 2) and section 6 of the Local Government Finance Act 2012 (c. 17). Subsection (2B) was inserted by article 3 of S.I. 1990/162. Further amendments were made to section 66 by S.I. 1991/474, 1993/452, 2010/682, 2010/2960 and 2013/468.