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)
Relief if amount does not exceed limit
812F3Full qualifying care relief: introduction
Sections 813 and 814 (which give the full form of qualifying care relief) apply if—
a
an individual qualifies for qualifying care relief for a tax year,
b
the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and
c
sections 822 and 823 do not apply (accounting date for trade not 5 April).
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)