811The amount per [F1adult or] childU.K.
[F2(1)An individual's amount per adult or child for a tax year is found by multiplying—
(a)the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by
(b)the weekly amount for the adult or child.
(1A)The weekly amount for an adult is £250.]
(2)The weekly amount for a child is—
(a)£200 for a week throughout which the child is under 11 years old, and
(b)£250 for other weeks.
(3)The Treasury may by order amend any amount for the time being specified in [F3subsection (1A) or (2)].
(4)If an individual provides [F4qualifying care for an adult or child] during an income period for only part of a week, the part is treated as a whole week.
(5)If an income period begins or ends during a week, the week is treated as falling within the income period ending during the week.
But if there is no such income period, the week is treated as falling within the income period beginning during the week.
(6)A week is a period of 7 days beginning with a Monday.
Textual Amendments
F1Words in s. 811 heading 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. 12(5) (with Sch. 1 para. 37)
F2S. 811(1)(1A) substituted (16.12.2010) for s. 811(1) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 12(2) (with Sch. 1 para. 37)
F3Words in s. 811(3) 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. 12(3) (with Sch. 1 para. 37)
F4Words in s. 811(4) 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. 12(4) (with Sch. 1 para. 37)