813Full [F1qualifying care] relief: trading incomeU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if the individual's [F2qualifying care] receipts for the tax year would otherwise be brought into account in calculating the profits of a trade.
(2)The profits or losses of the trade for the tax year are treated as nil.
Textual Amendments
F1Words in s. 813 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 14(2) (with Sch. 1 para. 37)
F2Words in s. 813(1) substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 14(1) (with Sch. 1 para. 37)