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)
Individual's limit
809F3Share of fixed amount: residence used by more than one carer
1
This section applies if in a tax year—
a
the residence used to provide the qualifying care from which an individual's qualifying care receipts for the tax year are derived is also used by another individual to provide qualifying care, and
b
the other individual also has qualifying 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 qualifying care, and
b
have qualifying care receipts for the tax year.
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)