241 [UK furnished] holiday lettings
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

241  [UK furnished] holiday lettings

(1)     The following provisions of this section shall have effect with respect to the treatment for the purposes of tax on chargeable gains of the commercial letting of furnished holiday accommodation in the United Kingdom.

[(2)     For the purposes of this section as it applies to capital gains tax the “commercial letting of furnished holiday accommodation” has the same meaning as it has for the purposes of Chapter 6 of Part 3 of ITTOIA 2005.

For the purposes of this section as it applies to corporation tax in respect of chargeable gains the “commercial letting of furnished holiday accommodation” [has the same meaning as it has for the purposes of Chapter 6 of Part 4 of CTA 2009].]

(3)

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