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Link to original content: http://www.legislation.gov.uk/ukpga/2005/5/section/792/data.akn

Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)

http://www.legislation.gov.uk/ukpga/2005/5/section/792Income Tax (Trading and Other Income) Act 2005An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2024-04-06Part 7Income charged under this Act: rent-a-room and qualifying care reliefChapter 1Rent-a-room reliefRelief if amount does not exceed limit
792Full rent-a-room relief: trading income1

This section applies if the individual has any rent-a-room receipts for the tax year which would otherwise be brought into account in calculating the profits of a trade.

2

The profits or losses of the trade for the tax year are treated as nil.