[783AN Exclusion from relief: expenses deducted against rent-a-room receipts]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Exclusions from relief]

[783AN  Exclusion from relief: expenses deducted against rent-a-room receipts]

[(1)     No relief under this Chapter is given to an individual for a tax year if—

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

(b)     the individual has rent-a-room receipts mentioned in subsection (2) for the

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