Part 3Property income
Chapter 5Profits of property businesses: other rules about receipts and deductions
F1Furnished accommodation: rent-a-room relief
Annotations:
Amendments (Textual)
309Rent-a-room relief
1
The rules for calculating the profits of an individual's UK property business are subject to Chapter 1 of Part 7 (rent-a-room relief).
2
That Chapter provides relief on income from the use of furnished accommodation in the individual's only or main residence (see, in particular, sections 793 and 797).
Ss. 308A-308C and cross-heading inserted (with effect in accordance with art. 13(1) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 11(2)