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Relievable receipts of a property business

When it can be beneficial for individuals to elect for full relief not to apply

Computation of partial relief for one relevant property business

Computation of partial relief for two relevant property businesses

»Ê¹ÚÌåÓýapp exclusion from the property allowance of income satisfying the conditions for rent-a-room receipts

Exclusion of the property allowance when relevant property income comes from a connected firm

When it's not beneficial to claim a S274A deduction

Using the property allowance and income from an interest in possession trust

Exclusion of property allowance for income from a discretionary trust