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Status:
Point in time view as at 16/12/2010.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 10.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
10U.K.For section 809 substitute—
“809Share of fixed amount: residence used by more than one carer
(1)This section applies if in a tax year—
(a)the residence used to provide the qualifying care from which an individual's qualifying care receipts for the tax year are derived is also used by another individual to provide qualifying care, and
(b)the other individual also has qualifying care receipts for the tax year.
(2)Each individual's share of the fixed amount for the tax year is the fixed amount divided by the total number of individuals who—
(a)use the residence in the tax year to provide qualifying care, and
(b)have qualifying care receipts for the tax year.”
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