# Income Tax (Trading and Other Income) Act 2005, Section 802: Minor definitions


In this Chapter—
“letting” includes a licence to occupy,
“relevant allowance”, for a tax year, means a capital allowance falling to be made for the tax year under Part 2 of CAA 2001 in respect of plant or machinery provided for the purposes of a trade or letting from which rent-a-room receipts are derived, and
“relevant balancing charge”, for a tax year, means a balancing charge falling to be made for the tax year under Part 2 of CAA 2001 in respect of plant or machinery provided for the purposes of a trade or letting from which rent-a-room receipts are derived.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/802 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-802
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.