SCHEDULES
SCHEDULE 1Abolition of basis periods
PART 2Other amendments of ITTOIA 2005
22Part 7 (rent-a-room and qualifying care relief)
1
Section 786 (meaning of “rent-a-room receipts”) is amended as follows.
2
In subsection (1)(b), for “subsections (3) and (4)” substitute “subsection (4)”
.
3
Omit subsection (3).
4
In subsection (4), in the words before paragraph (a), omit “Otherwise”.