There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 810.
(1)This section applies if in a tax year an individual's income period for the individual's [F3qualifying care] receipts is a period other than a year.
(2)The individual's share of the fixed amount for the tax year is—
where—
AS is the fixed amount or (if section 809 applies) the individual's share of the fixed amount, and
D is the number of days in the individual's income period.
Textual Amendments
F3Words in s. 810(1) 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. 11 (with Sch. 1 para. 37)
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