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Amendment of section 216A (rent-a-room relief) of Principal Act.
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13.— Section 216A of the Principal Act is amended by inserting the following after subsection (3A):
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“(3B) (a) Subsection (2) shall not apply for a year of assessment to relevant sums arising to—
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(i) an individual, or
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(ii) a person connected with the individual,
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where the individual is an office holder, or employee, of—
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(I) the person making the payment, or
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(II) a person connected with the person making the payment.
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(b) This subsection shall apply irrespective of whether the relevant sums are paid directly or indirectly by the person referred to in clauses (I) and (II) of paragraph (a) to the individual or to a person connected with the individual.”.
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