Section 795 | Alternative calculation of profits: introduction

Sections 796 to 798 (which provide for alternative methods of calculating profits) 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 exceeds the individual's limit for the tax year, and

(c)an election by the individual under section 800 has effect to apply the alternative method of calculating profits for the tax year.