[326A Under-used holiday accommodation: letting condition not met]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[326A  Under-used holiday accommodation: letting condition not met]

[(1)     This section applies if—

(a)     during a tax year a person lets qualifying holiday accommodation,

(b)     the accommodation is let by the person—

(i)     during the next tax year, or

(ii)     during the next two tax years,

(c)     the accommodation would (apart from this section) not be qualifying holiday accommodation—

(i)

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