000 00859cab a2200241 4500
001 WB3121-43
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u19302
041 _aeng
245 _aRelief to rent out part of the home
260 _c1995
350 _a0
490 _aGuardian
_v27 May 1995, 33(1)
520 _aInland Revenue has granted a concession to those who rent out part of their home or use more than one third for business purposes. The mortgage can be treated as two separate loans, apportioned in appropriate fractions, with Miras relief available on the part relating to use of the property as a home.
650 _aINLAND REVENUE
650 _aLETTINGS
650 _aMORTGAGE INTEREST RELIEF
650 _aRENTING
690 _aHOUSING-FINANCE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c12873
_d12873