[268A Under-used holiday accommodation: letting condition not met]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[268A  Under-used holiday accommodation: letting condition not met]

[(1)     This section applies if—

(a)     during an accounting period a company lets qualifying holiday accommodation,

(b)     the accommodation is let by the company—

(i)     during the next accounting period, or

(ii)     during the next two accounting periods,

(c)     the accommodation would (apart from this section) not be qualifying holiday

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