F1PART 6AIncome charged under this Act: trading and property allowances
CHAPTER 2Property allowance
Exclusions from relief
783BNExclusion from relief: payments by employer
No relief under this Chapter is given to an individual for a tax year if—
(a)
the individual has relevant property income for the tax year, and
(b)
the income includes a payment made by, or on behalf of, a person at a time when the individual is—
(i)
an employee of the person, or
(ii)
the spouse or civil partner of an employee of the person.