# Income Tax (Trading and Other Income) Act 2005, Section 307G: Property allowance


(1) The rules for calculating the profits of an individual's property business are subject to Chapter 2 of Part 6A (property allowance).
(2) That Chapter gives relief on relevant property income and, where relief is given, disallows all deductions under this Part which relate to that income (see, in particular, sections 783BC, 783BF and 783BH).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/307G (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-307G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.