Section 783BE | Full relief: introduction

An individual qualifies for full relief for a tax year if—^F1

(a)the individual has relevant property income for the tax year,^F1

(b)the relevant property income does not exceed the individual's property allowance for the tax year, and^F1

(c)no election by the individual under section 783BJ has effect for the tax year (election for full relief not to be given).^F1