Related Commentary  Related HMRC Manuals

322(1)  This Chapter explains for the purposes of this Part what is meant by the commercial letting of furnished holiday accommodation (see sections 323 to 326).

322(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 272B(4) (exception from restriction on deductibility of finance costs),

(zaa)section 307B (cash basis: capital expenditure),

(zb)section 311A (replacement domestic items relief: see subsection (7)),

(a)section 312 (deduction for expenditure on energy-saving items: see section 313(3)),

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