Section 2: Special provisions relating to investment in leisure property.

The procedures for applying the tax reductions granted for the acquisition of new housing or the renovation of housing forming part of a classified tourist residence, mentioned in articles 199 decies E, 199 decies EA and 199 decies G of the General Tax Code, cited in article L. 421-3, are set by articles 46 AGD to 46 AGF sexies of appendix III to this code.

The procedures for applying the tax reductions granted for work carried out on certain housing belonging to tourist residences, residential tourist villages or intended for rental as furnished accommodation, referred to in article 199 decies F of the General Tax Code, cited in article L. 421-3-1, are set out in article 46 AGG of Annex III to this code.