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hello Sir,
I want to know that the limit of £4250 p.a is to be time apportioned ( to 9 months ) if the rent received for 9 months is £3150 or we shall straight away deduct 3150 from 4250 to get the exempt amount of £1100.
Actually i am not clear that is the limit per accounting period or per the tax year ?
thanks in advance
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