Section 783BE Full relief: introductionF1
An individual qualifies for full relief for a tax year if—
(a)
the individual has relevant property income for the tax year,
(b)
the relevant property income does not exceed the individual's property allowance for the tax year, and
(c)
no election by the individual under section 783BJ has effect for the tax year (election for full relief not to be given).
Annotations
Textual amendments
- F1
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