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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Definition

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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

Definition
Under-used holiday accommodation: averaging elections

Section 326 | Under-used holiday accommodation: averaging elections

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed