{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AH",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AH.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/783AH",
  "kind": "section",
  "number": "783AH",
  "heading": "Partial relief: alternative calculation of profits: introduction",
  "text": "An individual qualifies for partial relief for a tax year if—\n(a) the individual has relevant income for the tax year,\n(b) the relevant income exceeds the individual's trading allowance for the tax year, and\n(c) an election by the individual under section 783AM has effect for the tax year (election for partial relief).",
  "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/783AH",
    "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."
}