000 01060cab a2200301 4500
001 WB2825-40
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u43974
041 _aeng
245 _aTaxman smiles on lodgers
260 _c1992
350 _a0
490 _aDaily Telegraph
_v20 June 1992, 22
490 _aInland Revenue Press Release
_v18 June 1992, 2
490 _aHM Treasury Press Release
_v59/92 18 June 1992, 2(9)
520 _aThe Government has announced a `rent a room` scheme as an addition to the Finance Bill, which will allow owner occupiers and tenants to let a room for upto £62.50 per week tax free. Outlines the scheme. Legislation relating to the taxation of income received from letting furnished accommodation has also been amended.
650 _aLEASE
650 _aLICENCES
650 _aLODGERS
650 _aOWNER-OCCUPIED
650 _aRENT A ROOM SCHEME
650 _aTAX FREE
650 _aTAX RELIEF
690 _aHOUSING
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c28033
_d28033