Part 4

Property income
Chapter 6

Commercial letting of furnished holiday accommodation

Definition

Under-used holiday accommodation: averaging elections
268. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 4 Ch. 6 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(5), 12(2) (with Sch. 5 paras. 15, 18(4), 19)