Part 7

Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1

Rent-a-room relief

Relief if amount does not exceed limit

Full rent-a-room relief: introduction
791
Sections 792 to 794 (which give the full form of rent-a-room relief) apply if—
a
an individual qualifies for rent-a-room relief for a tax year,
b
the individual's total rent-a-room amount for the tax year does not exceed the individual's limit for the tax year, and
c
no election by the individual under section 799 has effect to disapply the full relief for the tax year.
Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)