{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AL",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-783AL.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/783AL",
  "kind": "section",
  "number": "783AL",
  "heading": "Election for full relief not to be given",
  "text": "(1) An individual may elect not to be given full relief for a tax year (see sections 783AF and 783AG).\n(2) An election must be made on or before the first anniversary of the normal self-assessment filing date for the tax year for which the election is made.",
  "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/783AL",
    "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."
}