http://www.legislation.gov.uk/ukpga/2010/33/schedule/1/crossheading/transitional-provisionFinance (No. 3) Act 2010An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 SCHEDULESSCHEDULE 1Shared lives care<Emphasis>Transitional provision</Emphasis>371This paragraph applies if—aan individual had qualifying care receipts in respect of the provision of shared lives care—ifor the pre-commencement tax year, oriifor a continuous series of tax years up to and including the pre-commencement tax year,bthe receipts were receipts of a trade,ca relevant concession applied to the individual in respect of those receipts, anddthe individual did not derive any taxable income, other than qualifying care receipts, from the trade.2Sections 824 to 827 of ITTOIA 2005 (capital allowances) are to have effect as if the individual had been a relevant individual for—athe pre-commencement tax year, orbif sub-paragraph (1)(a)(ii) applies, the pre-commencement tax year and each earlier tax year in the series.3The pre-commencement tax year” means the tax year immediately preceding—afor an individual who makes an election under paragraph 36, the tax year 2011-12,botherwise, the tax year 2010-11.4Relevant concession” has the same meaning as in paragraph 36.
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<Title>Shared lives care</Title>
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<Emphasis>Transitional provision</Emphasis>
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<Text>This paragraph applies if—</Text>
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<Text>an individual had qualifying care receipts in respect of the provision of shared lives care—</Text>
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<Text>
Sections 824 to 827 of
<Acronym Expansion="Income Tax (Trading and Other Income) Act">ITTOIA</Acronym>
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<Term id="term-the-pre-commencement-tax-year">The pre-commencement tax year</Term>
” means the tax year immediately preceding—
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