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”.