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
813Full F3qualifying care relief: trading income
1
This section applies if the individual's F4qualifying care receipts for the tax year would otherwise be brought into account in calculating the profits of a trade.
2
The profits or losses of the trade for the tax year are treated as nil.
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)