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Taxation in the United Kingdom/Definitions/Furnished lettings
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Paragraph 4(2) of Section 15(1) of ICTA (which sets out what is meant by Schedule A) defines furnished lettings as being where:
A sum is payable in repset of the use of premises, and
The tenant or other person entitled to the use of the premises is also entitled in connection with that use, to the use of furniture.
For these purposes, premises is taken to include a caravan or houseboat.