Section 783A | Relief under this Chapter

(1)This Chapter gives relief to an individual on—

(a)the income of a relevant trade (see section 783AA), and

(b)miscellaneous income (see section 783AB).

(2)If the individual qualifies for full relief (see section 783AE), the individual's relevant income (see section 783AC) is not charged to income tax (see sections 783AF and 783AG).

(3)If the individual qualifies for partial relief (see section 783AH), the individual's relevant income is calculated by alternative methods (see sections 783AI to 783AK).

(4)Any provision of this Chapter which gives relief is subject to sections 783AN to 783AQ, which specify circumstances in which relief under this Chapter is not given.