Related Commentary  

269(1)  If a UK property business consists of both–

(a)the commercial letting of furnished holiday accommodation (“the furnished holiday lettings part”), and

(b)other businesses or transactions (“the other part”),

this section requires separate calculations to be made of the profits of the furnished holiday lettings part and the other part.

269(2)  The calculations must be made if–

(a)section 248 or 249 of CAA 2001 (giving effect to allowances and charges) applies to the furnished holiday lettings part or the other part, or

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