F1PART 6AIncome charged under this Act: trading and property allowances
CHAPTER 1Trading allowance
Interpretation
783ARInterpretation of this Chapter
In this Chapter—
(a)
“rent-a-room relief”, “rent-a-room receipts” and “total rent-a-room amount” have the same meanings as in Chapter 1 of Part 7 (rent-a-room relief: see sections 784, 786 and 788), and
(b)
references to “the individual's limit” are to be construed in accordance with section 789 (the individual's limit for the purposes of rent-a-room relief).