822Full reliefU.K.
This section has no associated Explanatory Notes
(1)This section applies if the individual's total [F1qualifying 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.
Textual Amendments
F1Words in s. 822(1) 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. 23 (with Sch. 1 para. 37)