Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 794: Full rent-a-room relief: income chargeable under Chapter 8 of Part 5
2962.This section provides for full relief when the rent-a-room income includes income charged under Chapter 8 of Part 5 of this Act. It is new.
2963.Subsection (1) reflects the change referred to in the last paragraph of the commentary on section 786. The extension of rent-a-room relief to certain income charged under Schedule D Case VI in the source legislation requires the rule in this section to relieve such income when the relevant conditions are met. See Change 128 in Annex 1.
2964.There is no equivalent in this section of section 793(3). Such a provision is not needed for rent-a-room income charged under Chapter 8 of Part 5 of this Act because there is no statutory provision for capital allowances for that type of income.