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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. /Definition

Section 325 | Meaning of “qualifying holiday accommodation”

From legislation.gov.uk

15 July 2026

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