# Income Tax (Trading and Other Income) Act 2005, Section 783BJ: Election for full relief not to be given


(1) An individual may elect not to be given full relief for a tax year (see section 783BF).
(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.

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