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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Elections

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Section 799 Election not to apply full relief
Section 800 Election for alternative methodof calculating profits
Section 801 Time limit on adjustment of assessment

Income Tax (Trading and Other Income) Act 2005
Chapter 1 Rent-a-room relief

Crossheading Elections

From legislation.gov.uk

Contents

Section 799 Election not to apply full relief
Section 800 Election for alternative methodof calculating profits
Section 801 Time limit on adjustment of assessment

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