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Changes over time for: Section 809


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 16/12/2010
Status:
Point in time view as at 07/04/2005. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 809.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
809Share of fixed amount: residence used by more than one foster carerU.K.
This section has no associated Explanatory Notes
(1)This section applies if in a tax year—
(a)the residence used to provide the foster care from which an individual's foster-care receipts for the tax year are derived is also used by another individual to provide foster care, and
(b)the other individual also has foster-care receipts for the tax year.
(2)Each individual's share of the fixed amount for the tax year is the fixed amount divided by the total number of individuals who—
(a)use the residence in the tax year to provide foster care, and
(b)have foster-care receipts for the tax year.
(3)In this section “residence” means—
(a)a building, or part of a building, occupied or intended to be occupied as a separate residence, or
(b)a caravan or houseboat.
(4)If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.
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