Section 790: Exclusive receipts condition
2952.This section states the detail of the conditions that must be met to qualify for the full “basic amount”. It is based on paragraph 5 of Schedule 10 to F(No 2)A 1992.
2953.Subsection (1)(a) makes it clear that a third party letting of any kind in the same residence triggers the halving rule. That in turn reflects the policy in the source legislation that only the “simplest” cases should get the full value of the relief.
2954.The source legislation refers to a “basis period”. The approach of section 786 (described in the commentary on that section) is reflected in section 790 where reference to basis periods is avoided.
