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Legislation
Corporation Tax Act 2009

Crossheading Definition

  • Section 265 Meaning of “commercial letting of furnished holiday accommodation”
  • Section 266 Meaning of “relevant period” in sections 267 and 268
  • Section 267 Meaning of “qualifying holiday accommodation”
  • Section 268 Under-used holiday accommodation: averaging elections
  • Section 268A Under-used holiday accommodation: letting condition not met
  1. Corporation Tax Act 2009
  2. /
  3. /Definition

Section 268 | Under-used holiday accommodation: averaging elections

From legislation.gov.uk

1 April 2026

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Provision repealed

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