Part 3

Property income
Chapter 6

Commercial letting of furnished holiday accommodation

Definition

Meaning of “relevant period” in sections 325 and 326
324. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)