Basic definitions Basic definitions
- 786Meaning of “rent-a-room receipts”
- 787Meaning of “residence”
- 788Meaning of “total rent-a-room amount”
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)