Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Basic definitions
805Meaning of “F1qualifying care receipts”
(1)
For the purposes of this Chapter an individual has F2qualifying care receipts for a tax year if —
(a)
the receipts are in respect of the provision of F3qualifying care,
(b)
they accrue to the individual during the income period for those receipts (see subsections (2) and (3)), and
(c)
the receipts would otherwise be brought into account in calculating the profits of a trade or chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).
(2)
If the receipts would otherwise be brought into account in calculating the profits of a trade, the income period is the basis period for the tax year (see Chapter 15 of Part 2).
(3)
Otherwise the income period is the tax year.