Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Definition

  • Section 323 Meaning of “commercial letting of furnished holiday accommodation”
  • Section 324 Meaning of “relevant period” in sections 325 and 326
  • Section 325 Meaning of “qualifying holiday accommodation”
  • Section 326 Under-used holiday accommodation: averaging elections
  • Section 326A Under-used holiday accommodation: letting condition not met
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 6 Commercial letting of furnished holiday accommodation

Crossheading Definition

From legislation.gov.uk

Contents

  1. Section 323 Meaning of “commercial letting of furnished holiday accommodation”
  2. Section 324 Meaning of “relevant period” in sections 325 and 326
  3. Section 325 Meaning of “qualifying holiday accommodation”
  4. Section 326 Under-used holiday accommodation: averaging elections
  5. Section 326A Under-used holiday accommodation: letting condition not met
PrivacyCookiesTerms