798 Alternative calculation of profits: income chargeable under Chapter 8 of Part 5
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

798  Alternative calculation of profits: income chargeable under Chapter 8 of Part 5

(1)     This section applies if the individual has any rent-a-room receipts for the tax year which are chargeable to income tax under Chapter 8 of Part

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