820Periods of account not ending on 5th AprilU.K.
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Sections 822 and 823 (which deal with the period of account of a trade not ending on 5th April) apply if—
(a)an individual qualifies for foster-care relief for a tax year,
(b)the individual's foster-care receipts for the tax year are the receipts of a trade, and
(c)the period of account in which those receipts accrue does not end on 5th April in the tax year.