Section 791 | Full rent-a-room relief: introduction

Sections 792 to 794 (which give the full form of rent-a-room relief) apply if—

(a)an individual qualifies for rent-a-room relief for a tax year,

(b)the individual's total rent-a-room amount for the tax year does not exceed the individual's limit for the tax year, and

(c)no election by the individual under section 799 has effect to disapply the full relief for the tax year.