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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Basic definitions

  • Section 786 Meaning of “rent-a-room receipts”
  • Section 787 Meaning of “residence”
  • Section 788 Meaning of “total rent-a-room amount”
  1. Basic definitions
  2. Meaning of “residence”

Section 787 | Meaning of “residence”

From legislation.gov.uk

(1)In this Chapter “residence” means—

(a)a building, or part of a building, occupied or intended to be occupied as a separate residence, or

(b)a caravan or houseboat.

(2)If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.

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