{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AF",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AF.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/783AF",
  "kind": "section",
  "number": "783AF",
  "heading": "Full relief: trade profits",
  "text": "(1) This section applies if—\n(a) an individual qualifies for full relief for a tax year, and\n(b) the individual's relevant income for the tax year consists of or includes receipts of one or more relevant trades.\n(2) The profits or losses of each such trade for the tax year are treated as nil.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/783AF",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}