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Paragraph 41

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where the relevant person occupies a dwelling as his only or main residence and that dwelling is also occupied by a boarder who makes payments to the relevant person in respect of his occupation–

(a)

£20.00 of any payment made by that boarder; and

(b)

if the payment exceeds £20.00, 50% of the excess.