[94I Premises used both as a home and as business premises]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Premises used both as home and business premises]

[94I  Premises used both as a home and as business premises]

[(1)     This section applies if—

(a)     a person carries on a trade at any premises,

(b)     the premises are used mainly for the purposes of carrying on the trade, but are also [used as a home by—]

[(i)     the person carrying on the trade, or

(ii)     where that person is a firm, a partner of the firm,]

(c)     the person incurs expenses in relation

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