322IntroductionU.K.
(1)This Chapter explains for the purposes of this Part what is meant by the commercial letting of furnished holiday accommodation (see sections 323 to 326).
(2)It matters whether a UK property business consists of or includes the commercial letting of furnished holiday accommodation for the purposes of—
(a)section 312 (deduction for expenditure on energy-saving items: see section 313(3)),
(b)Chapter 1 of Part 10 of ICTA (loss relief: see section 504A of that Act),
(c)section 833(4)(c) of ICTA (income regarded as earned income: see section 504A of that Act),
(d)certain provisions of TCGA 1992 (see section 241 of that Act),
(e)CAA 2001 (see, for example, sections 248 and 249 of that Act), and
(f)section 189(2)(b) of FA 2004 (income regarded as relevant UK earnings for pension purposes: see section 504A of that Act).
(3)This Chapter also supplements the above provisions by providing in certain circumstances for the profits of the furnished holiday lettings part of a UK property business to be calculated separately (see sections 327 and 328).