[783AE Full relief: introduction]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Full relief]

[783AE  Full relief: introduction]

[(1)     An individual qualifies for full relief for a tax year if—

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

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

(c)     no election by the individual under section 783AL has effect

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