# Income Tax (Trading and Other Income) Act 2005, Section 783AB: “Miscellaneous income”


(1) For the purposes of this Chapter, an individual's “miscellaneous income” for a tax year is all the income arising to the individual in the tax year which would be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged) for the tax year.
(2) But if—
(a) the individual qualifies for rent-a-room relief for the tax year, and
(b) the individual has rent-a-room receipts for the tax year which would, apart from Chapter 1 of Part 7, be chargeable to income tax under Chapter 8 of Part 5,
the rent-a-room receipts are not miscellaneous income.
(3) The reference in subsection (1) to the amount which would be chargeable to income tax under Chapter 8 of Part 5 is to the amount which would be so chargeable—
(a) apart from this Chapter, and
(b) if no deduction were made for expenses or any other matter.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/783AB (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.