# Income Tax (Trading and Other Income) Act 2005, Section 792: Full rent-a-room relief: trading income


(1) This section applies if the individual has any rent-a-room receipts for the tax year which would otherwise be brought into account in calculating the profits of a trade.
(2) The profits or losses of the trade for the tax year are treated as nil.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/792 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-792
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.