264 Overview of Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 6
Commercial Letting of Furnished Holiday Accommodation

Introduction

264  Overview of Chapter

(1)     This Chapter explains for the purposes of this Part what is meant by the commercial letting of furnished holiday accommodation (see sections 265 to 268).

(2)     It matters whether a UK property business consists of or includes the commercial letting of furnished holiday accommodation for the purposes of—

[(za)     section 250A

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