325 Meaning of “qualifying holiday accommodation”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

325  Meaning of “qualifying holiday accommodation”

(1)     Accommodation which is let by a person during a tax year is “qualifying holiday accommodation” for the tax year if the availability, letting and pattern of occupation conditions are met.

(2)     The availability condition is that, during the relevant

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