796 Alternative calculation of profits: trading income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

796  Alternative calculation of profits: trading income

(1)     This section applies if the individual has any rent-a-room receipts for the tax year which are the receipts of a trade.

(2)     The profits of the trade for the tax year are—

(a)

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