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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Relief if relevant property income exceeds property allowance

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Section 783BG Partial relief: alternative calculation of property profits: introduction
Section 783BH Partial relief: alternative calculation of property profits
Section 783BI Deductible amount: splitting of property allowance

CHAPTER 2 Property allowance
Crossheading Relief if relevant property income exceeds property allowance

Crossheading Relief if relevant property income exceeds property allowance

From legislation.gov.uk

Contents

Section 783BG Partial relief: alternative calculation of property profits: introduction
Section 783BH Partial relief: alternative calculation of property profits
Section 783BI Deductible amount: splitting of property allowance