Part 7Income charged under this Act: rent-a-room and F3qualifying care relief
Chapter 2F4qualifying care relief
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
811The amount per F1adult or child
F21
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 F7£485.
2
The weekly amount for a child is—
a
F8£405 for a week throughout which the child is under 11 years old, and
b
F9£485 for other weeks.
F63
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
If an individual provides F5qualifying 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.
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)