2(1)An individual is a qualifying individual for a year of assessment if apart from this Schedule he would be chargeable for the year to income tax [F1under Schedule A or Case I of Schedule D (or under both together)] in respect of all relevant sums accruing to him in respect of a qualifying residence or qualifying residences; and it is immaterial whether the sums are treated for income tax purposes as derived from one source or from two or more separate sources.U.K.
(2)Relevant sums are sums accruing in respect of the use of furnished accommodation in the residence or any of the residences or in respect of relevant goods or services supplied in connection with that use.
(3)In a case where—
(a)the individual is chargeable for the year to income tax in respect of sums falling within sub-paragraph (4) below, and
(b)any of those sums are treated for income tax purposes as derived from a source mentioned in sub-paragraph (1) above,
the individual is not a qualifying individual for the year (if he would be apart from this sub-paragraph).
(4)Sums fall within this sub-paragraph if they are not relevant sums accruing to the individual in respect of the residence or residences.
Textual Amendments
F1Words in Sch. 10 para. 2(1) substituted (1.5.1995 with effect as mentioned in s. 39(4)(5) of the amending Act) by 1995 c. 4, s. 39, Sch. 6 para. 38