17Furnished holiday lettings businesses
This section has no associated Explanatory Notes
(1)In this Part “furnished holiday lettings business” means a Schedule A business in so far as it consists of the commercial letting of furnished holiday accommodation in the United Kingdom.
(2)All commercial lettings of furnished holiday accommodation made by a particular person or partnership or body of persons are to be treated as one qualifying activity.
(3)“Commercial letting of furnished holiday accommodation” has the meaning given by section 504 of ICTA.
(4)If there is a letting of accommodation only part of which is holiday accommodation, such apportionments are to be made for the purposes of this section as are just and reasonable.