Related Commentary  Related HMRC Manuals

264(1)  This Chapter explains for the purposes of this Part what is meant by the commercial letting of furnished holiday accommodation (see sections 265 to 268).

264(2)  It matters whether a UK property business consists of or includes the commercial letting of furnished holiday accommodation for the purposes of–

(za)section 250A (replacement domestic items relief: see subsection (7)),

(a)Chapter 4 of Part 4 of CTA 2010 (relief for property business losses: see section 65 of that Act),

(b)certain provisions of TCGA 1992 (see section 241 of that Act), and

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