# Income Tax (Trading and Other Income) Act 2005, Section 783BE: Full relief: introduction


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).

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