Part 7Income charged under this Act: rent-a-room and foster-care relief
Chapter 2Foster-care relief
Relief if amount does not exceed limit
812Full foster-care relief: introduction
Sections 813 and 814 (which give the full form of foster-care relief) apply if—
(a)
an individual qualifies for foster-care relief for a tax year,
(b)
the individual’s total foster-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 5th April).