788Meaning of “total rent-a-room amount”U.K.
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(1)For the purposes of this Chapter an individual's “total rent-a-room amount” for a tax year is the total of—
(a)the individual's rent-a-room receipts for the tax year, and
(b)any relevant balancing charges for the tax year (see section 802).
(2)In calculating the total rent-a-room amount, no deduction is allowed for expenses or any other matter.