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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Interpretation

  • Section 783AR Interpretation of this Chapter
  1. Interpretation
  2. Interpretation of this Chapter

Section 783AR | Interpretation of this Chapter

From legislation.gov.uk

In this Chapter—

(a)“rent-a-room relief”, “rent-a-room receipts” and “total rent-a-room amount” have the same meanings as in Chapter 1 of Part 7 (rent-a-room relief: see sections 784, 786 and 788), and

(b)references to “the individual's limit” are to be construed in accordance with section 789 (the individual's limit for the purposes of rent-a-room relief).

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