BADR eligibility for a FHL

Reading the HMRC guidelines, there seem to be two different eligibiltiy tests: One to qualify as a Business that's entitled to BADR: it must be owned for 2 years or over up to the date of disposal of the company, & One to qualify as FHL - it must meet the 3 requirements for just 1 year to be eligible as a FHL: either 1 year from the first letting, the tax year, or the year up to the date of disposal. I've seen an advisor state that the starting point for the 2 year period can be when the decision was made/work began in setting up a property as a FHL (or eg when purchased). If a FHL has been owned /run as a FHL over 2 years by date of disposal, and has also met the FHL requirements in the last 1 year up to that point & from date of first letting (but not for 2 whole years, or the last tax year), does it still meet the requirements for BADR after that 2 year period? In other words, are the minimum periods for "Business" eligibilty (2 years of ownership by sole trader) and "FHL" eligibily (3 conditions met in relevant qualifying year) are different, as some of HMRC answers seem to suggest?

Hi Ari,
As we are still awaiting draft legislation on any changes to FHL taxation / reliefs and that we can’t provide financial planning advice.
For advice on FHLs please refer to HS253 (HS253 Furnished holiday lettings (2024)),
for BADR helpsheet HS275 (HS275 Business Asset Disposal Relief (2024))
and for holdover relief helpsheet HS295 (HS295 Relief for gifts and similar transactions (2024)).
Thank you.