Chapter 1 Rent-a-room relief
- Introduction
- Basic definitions
- Individual's limit
- Relief if amount does not exceed limit
- Alternative calculation of profits if amount exceeds limit
- Elections
- Interpretation
Notes on Part 7
Textual amendments
- F1
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)