Part 7Income charged under this Act: rent-a-room and F1qualifying care relief
Chapter 2F2qualifying care relief
Pt. 7 Ch. 2 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. 29 (with Sch. 1 para. 37)
Introduction
803Overview of Chapter 2
F31
This Chapter provides relief on income from the provision by an individual of qualifying care.
The relief is referred to in this Chapter as “qualifying care relief”.
2
The form of relief depends on whether the individual's total F4qualifying care receipts exceed the individual's limit (see sections 807 to 811).
3
If they do not, the income is not charged to income tax (see sections 812 to 814).
4
If they do, the individual may elect for an alternative method of calculating the income (see sections 815 to 819).
5
If the F5qualifying care receipts are the receipts of a trade, special rules apply —
a
if the period of account of the trade does not end on 5th April (see sections 820 to 823), and
b
in relation to capital allowances (see sections 824 to 827).
6
The provisions of this Chapter which are expressed to apply in relation to trades also apply in relation to professions and vocations.
Words in Pt. 7 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. 34 (with Sch. 1 para. 37)