Part 7 U.K.Income charged under this Act: rent-a-room and [F1 qualifying care] relief

Textual Amendments

F1 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)

Chapter 2 U.K.[F2 qualifying care relief]

Textual Amendments

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 U.K.

[F3 812Full qualifying care relief: introduction U.K.

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).]

Textual Amendments

F3 S. 812 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. 13 (with Sch. 1 para. 37)