808The individual's limitU.K.
(1)For the purposes of this Chapter an individual's limit for a tax year is the total of—
(a)the fixed amount for the tax year or, if section 809 or 810 applies, the individual's share of that amount, and
(b)each amount per [F1adult or] child for the individual for the tax year (see section 811).
(2)For the purposes of this Chapter the fixed amount for a tax year is [F2£19,360].
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 808(1)(b) inserted (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. 9 (with Sch. 1 para. 37)
F2Sum in s. 808(2) substituted (25.3.2024 for the tax year 2024-25 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024 (S.I. 2024/423), art. 2(a)
F3S. 808(3) omitted (6.4.2023 for the tax year 2023-24 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 28(2)(b)(6)