{
  "url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015/article-2",
  "json_url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015/article-2.json",
  "legislation": "uksi/2015/1539",
  "legislation_title": "The Income Tax (Limit for Rent-a-Room Relief) Order 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "The individual’s limit for rent-a-room relief",
  "text": "In section 789(4) of the Income Tax (Trading and Other Income) Act 2005 for “£4250” substitute “£7500”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1539/article/2",
    "retrieved_at": "2026-10-28T23:33:39.471664+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}