TCGA92/S241

TCGA92/S241 (2) provides that the definition of `furnished holiday lettings' in ITTOIA 2005/S322 to S328 (for individuals and partnerships) and CTA 2009/S264 to S269 (for companies), see PIM4100+, also applies for Capital Gains Tax purposes. The guidance at PIM4100+ should be referred to if you need to determine whether a property qualifies as furnished holiday lettings for the purpose of any of the reliefs mentioned below.

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