Section 783AG | Full relief: miscellaneous income ^F1

(1)This section applies if—^F1

(a)an individual qualifies for full relief for a tax year, and^F1

(b)the individual's relevant income for the tax year consists of or includes miscellaneous income.^F1

(2)The amount of—^F1

(a)the miscellaneous income arising in the tax year, less^F1

(b)any expenses associated with that income,^F1

is treated as nil.