# Income Tax (Trading and Other Income) Act 2005, Section 783BG: Partial relief: alternative calculation of property profits: introduction


An individual qualifies for partial relief for a tax year if—
(a) the individual has relevant property income for the tax year,
(b) the relevant property income exceeds the individual's property allowance for the tax year, and
(c) an election by the individual under section 783BK has effect for the tax year (election for partial relief).

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