Income Tax (Trading and Other Income) Act 2005 (c. 5)

[F1 PART 6A U.K. Income charged under this Act: trading and property allowances

Textual Amendments

F1 Pt. 6A inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 1

CHAPTER 2 U.K. Property allowance

Elections U.K.

783BJ Election for full relief not to be given U.K.

(1) An individual may elect not to be given full relief for a tax year (see section 783BF).

(2) An election must be made on or before the first anniversary of the normal self-assessment filing date for the tax year for which the election is made.]