Section 783AB | “Miscellaneous income” ^F1

(1)For the purposes of this Chapter, an individual's “miscellaneous income” for a tax year is all the income arising to the individual in the tax year which would be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged) for the tax year.^F1

(2)But if—^F1

(a)the individual qualifies for rent-a-room relief for the tax year, and^F1

(b)the individual has rent-a-room receipts for the tax year which would, apart from Chapter 1 of Part 7, be chargeable to income tax under Chapter 8 of Part 5,^F1

the rent-a-room receipts are not miscellaneous income.

(3)The reference in subsection (1) to the amount which would be chargeable to income tax under Chapter 8 of Part 5 is to the amount which would be so chargeable—^F1

(a)apart from this Chapter, and^F1

(b)if no deduction were made for expenses or any other matter.^F1