Direct Tax Acts, Finance Act 2014
216A Rent-a-room reliefFA01 s32; FA07 s14; FA08 s11; FA10 s13; FA12 s134(1)(a), s129 and Sch4 Pt2(g); FA14 s9
[(1) In this section –
“qualifying residence”, in relation to an individual for a yea...
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