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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Relief if amount does not exceed limit

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Section 791 Full rent-a-room relief: introduction
Section 792 Full rent-a-room relief: trading income
Section 793 Full rent-a-room relief: property income
Section 794 Full rent-a-room relief: income chargeable under Chapter 8 of Part 5

Chapter 1 Rent-a-room relief
Crossheading Relief if amount does not exceed limit

Crossheading Relief if amount does not exceed limit

From legislation.gov.uk

Contents

Section 791 Full rent-a-room relief: introduction
Section 792 Full rent-a-room relief: trading income
Section 793 Full rent-a-room relief: property income
Section 794 Full rent-a-room relief: income chargeable under Chapter 8 of Part 5