810Share of fixed amount: income period not a year
This section has no associated Explanatory Notes
(1)This section applies if in a tax year an individual’s income period for the individual’s foster-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.