Part 7Income charged under this Act: rent-a-room and F1qualifying care relief
Annotations:
Amendments (Textual)
Chapter 2F2qualifying care relief
Annotations:
Amendments (Textual)
F2
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
804Person who qualifies for relief
F51
An individual qualifies for qualifying care relief for a tax year if the individual—
a
has qualifying care receipts for the tax year (see section 805), and
b
does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.
2
“Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
3
A relevant trade or arrangement is one from which the individual derives F3qualifying care receipts for the tax year.
F44
Subsection (1) is subject to section 804A.
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)