# Income Tax (Trading and Other Income) Act 2005, Section 783AR: Interpretation of this Chapter


In this Chapter—
(a) “rent-a-room relief”, “rent-a-room receipts” and “total rent-a-room amount” have the same meanings as in Chapter 1 of Part 7 (rent-a-room relief: see sections 784, 786 and 788), and
(b) references to “the individual's limit” are to be construed in accordance with section 789 (the individual's limit for the purposes of rent-a-room relief).

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