PART 6A

Income charged under this Act: trading and property allowances
CHAPTER 1

Trading allowance

Interpretation

Interpretation of this Chapter
783AR
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).
Pt. 6A Ch. 1 excluded (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 4(4)
Pt. 6A inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 1