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Legislation

Income Tax (Trading and Other Income) Act 2005

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Section 786 Meaning of “rent-a-room receipts”
Section 787 Meaning of “residence”
Section 788 Meaning of “total rent-a-room amount”

Chapter 1 Rent-a-room relief
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From legislation.gov.uk

Contents

Section 786 Meaning of “rent-a-room receipts”
Section 787 Meaning of “residence”
Section 788 Meaning of “total rent-a-room amount”