1332.This section defines the lettings that can benefit from the special tax treatment. It is based on section 504 of ICTA.
1333.It is not sufficient that the letting is simply of furnished holiday accommodation: it must also be “qualifying holiday accommodation”. Subsection (3)(b) signposts to the sections that define “qualifying holiday accommodation”.
Commentary on Sections Overview Overview Section 323: Meaning of “commercial letting of furnished holiday accommodation”