Part 7

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

Rent-a-room relief

Elections

Election not to apply full relief
799
1
An individual may elect for sections 792 to 794 (full relief) not to apply.
2
The election—
a
must specify the tax year for which it is made, and
b
has effect for that year (unless withdrawn by notice given by the individual).
3
An election or notice of withdrawal must be made or given to the Inland Revenue on or before—
a
the first anniversary of the normal self-assessment filing date for the tax year for which the election is made, or
b
such later date as the Inland Revenue may, in a particular case, allow.
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)