[F1783BKElection for partial reliefU.K.
This section has no associated Explanatory Notes
(1)An individual may elect for partial relief to be given for a tax year if the individual's relevant property income for the tax year exceeds the individual's property allowance for the tax year (see section 783BH).
(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.]
Textual Amendments
F1Pt. 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