Part 7Income charged under this Act: rent-a-room and foster-care relief
Chapter 2Foster-care relief
Periods of account not ending on 5th April
822Full relief
(1)
This section applies if the individual's total foster-care receipts for the period of account do not exceed the individual's relevant limit for the period.
(2)
The profits or losses of the trade for the tax year are treated as nil.