Chapter 2 Property allowanceF1
- Introduction
- Basic definitions
- Relief if relevant property income does not exceed property allowance
- Relief if relevant property income exceeds property allowance
- Elections
- Exclusions from relief
- Interpretation
Annotations
Textual amendments
- F1
Pt. 6A inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 1