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Legislation

Corporation Tax Act 2009

Crossheading Definition

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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

Definition
Under-used holiday accommodation: averaging elections

Section 268 | Under-used holiday accommodation: averaging elections

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed