Furnished holiday lets - The letting condition

[Learner77]

I fear I may have missed a change in how the letting condition for Furnished Holiday Lets works. In the old days, HMR&C guidance specifically stated that to qualify as a Furnished Holiday Let the property should not be occupied for more than 31 days by the same person in any period of 7 months. Non- qualifing holiday lets were then treated as residential lets.

Now, I see that Help Sheet HS253 simply states that when working out if your holiday let qualifies as such for tax purposes, you "do not count longer-term lets of more than 31 days". There is no mention at all of several lets in a row to the same person. I have been told that "the industry" routinely issues several short lets to comply but I have always stuck to the original advice and have paid tax accordingly.

Can anyone provide chapter and verse for the new interpretation - or have I been a mug all these years?