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785Person who qualifies for relief

(1)    An individual qualifies for rent-a-room relief for a tax year if the individual—

(a)    has rent-a-room receipts for the tax year (see section 786), and

(b)    does not derive any taxable income other than rent-a-room receipts from a relevant trade, letting or agreement.

(2)    “Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.

(3)    A relevant trade, letting or agreement is one from which the individual derives rent-a-room receipts for the tax year.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Property Taxes91 Company Law & Business Entities92 Companies & Corporate Bodies92 Property Income91 Income Tax91 Trading Income93 Real Property Law91 Administration & Collection of Income Tax99 Employment & Labour Law94 Tax Law91 Exempt Income92 Personal Taxes91 Employment Taxes94 Employment Income94

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