326 Under-used holiday accommodation: averaging elections
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

326  Under-used holiday accommodation: averaging elections

(1)     This section applies if during a tax year a person lets both—

(a)     qualifying holiday accommodation, and

(b)     accommodation that would be qualifying holiday accommodation if the letting condition (see section 325(3)) were met in relation to it (“under-used accommodation”).

(2)     The person may

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