Section 783AG | Full relief: miscellaneous income

(1)This section applies if—

(a)an individual qualifies for full relief for a tax year, and

(b)the individual's relevant income for the tax year consists of or includes miscellaneous income.

(2)The amount of—

(a)the miscellaneous income arising in the tax year, less

(b)any expenses associated with that income,

is treated as nil.