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Income Tax (Trading and Other Income) Act 2005

Crossheading Rent-a-room and qualifying care relief

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Section 23 Rent-a-room and qualifying care relief

Chapter 2 Income taxed as trade profits
Crossheading Rent-a-room and qualifying care relief

Crossheading Rent-a-room and qualifying care relief

From legislation.gov.uk

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Section 23 Rent-a-room and qualifying care relief