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Income Tax (Trading and Other Income) Act 2005

Crossheading Furnished accommodation: rent-a-room relief

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Section 309 Rent-a-room relief

Income Tax (Trading and Other Income) Act 2005
Chapter 5 Profits of property businesses: other rules about receipts and deductions

Crossheading Furnished accommodation: rent-a-room relief

From legislation.gov.uk

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Section 309 Rent-a-room relief

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