[94H Use of home for business purposes]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Use of home for business purposes]

[94H  Use of home for business purposes]

[(1)     This section applies if, in calculating the profits of a trade of a person for a period, a deduction (“the standard deduction”) would otherwise be allowable for the period [in respect of—]

[(a)     the use of the person's home for the purposes of the trade, or

(b)     where the person is a firm, the use of a partner's home for those purposes.]

(2)     The person may, instead of making the standard deduction, make a deduction

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