Paragraph 22 Part 7 (rent-a-room and qualifying care relief)

Section 786 (meaning of “rent-a-room receipts”) is amended as follows.

In subsection (1)(b), for “subsections (3) and (4)” substitute “subsection (4)”.

Omit subsection (3).

In subsection (4), in the words before paragraph (a), omit “Otherwise”.