Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 2 of 2    

790F. Exemption from income tax of rental income subject to registration with Residential Tenancies Board.

(1) In this section -

‘Act of 2004’ means the Residential Tenancies Act 2004;

‘approved retirement fund’ has the same meaning as in section 784A;

‘Board’ means the Residential Tenancies Board;

‘exempt approved scheme’ shall be construed in accordance with section 774;

‘lease’ means any lease or tenancy agreement in respect of -

(a) a residential premises required to be registered under Part 7 of the Act of 2004 by the person chargeable, or

(b) a dwelling referred to in section 3(2) of the Act of 2004;

‘PEPP’ and ‘PEPP provider’ have the same meaning, respectively, as in Chapter 2D of this Part;

‘person chargeable’, in respect of the rental income or the profits or gains arising from any rent in respect of a residential property, means -

(a) in the case of an exempt approved scheme, the trustees of the scheme,

(b) in the case of a RAC, the persons by and to whom premiums are payable under any contract for the time being approved under section 784,

(c) in

Comparing proposed amendment...