[F117B EEA furnished holiday lettings businessesU.K.
This section has no associated Explanatory Notes
(1)In this Part “EEA furnished holiday lettings business” means an overseas property business which consists in, or so far as it consists in, the commercial letting of furnished holiday accommodation in one or more EEA states.
(2)All such 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)Subsections (3) and (4) of section 17 are to apply for the purposes of this section as they apply for the purposes of that section.]
Textual Amendments
F1Ss. 17A, 17B inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(6)