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 and Corporation Tax on Chargeable Gains 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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