Part 7Income charged under this Act: rent-a-room and foster-care relief

Chapter 2Foster-care relief

Relief if amount does not exceed limit

814Full foster-care relief: income chargeable under Chapter 8 of Part 5

(1)

This section applies if the individual’s foster-care receipts for the tax year would otherwise be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).

(2)

For each arrangement from which those receipts arise, the amount of—

(a)

those receipts arising in the tax year from the arrangement, less

(b)

any expenses associated with them,

is treated as nil.