Property Income Tax Relief Legislation

Legislation that created the new £1000 per annum property income tax relief.

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Can anyone point me to the legislation that created a recent £1000 per annum per person relief on income from property?

As expected the GOV.UK page that mentions this (https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-...) is both not a definitive statement, and in true GDS fashion, fails to link through to the relevant legislation so that you cannot check whether what they say is correct. As I've found legal errors in previous GDS created pages (doesn't anyone at GDS ever check this stuff?) I'd like to find a definitive statement of the applicability of this relief.

Thanks,
Mike

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By Tim Vane
18th Jun 2018 11:22

The primary legislation is inserted into ITTOIA 2005 as PART 6A (s783A et seq) as enacted by FA(No 2) 2017.

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