{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-795",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-795.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/795",
  "kind": "section",
  "number": "795",
  "heading": "Alternative calculation of profits: introduction",
  "text": "Sections 796 to 798 (which provide for alternative methods of calculating profits) apply if—\n(a) an individual qualifies for rent-a-room relief for a tax year,\n(b) the individual's total rent-a-room amount for the tax year exceeds the individual's limit for the tax year, and\n(c) an election by the individual under section 800 has effect to apply the alternative method of calculating profits for the tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/795",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}