Vacant or unoccupied

IFHP what is difference between vacamcy and unoccupied, for eg if i have let out a house for 11 months that is from april 1st to feb 28 , then what will u consider the 12th month 1)vacant and taxed under section 23(1) or 2) unnocupied???

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It will be treated as part of the year let out and part of the year vacant .

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