SCHEDULES

SCHEDULE 1Abolition of basis periods

PART 2Other amendments of ITTOIA 2005

23Part 7 (rent-a-room and qualifying care relief)

1

Section 805 (meaning of “qualifying care receipts”) is amended as follows.

2

In subsection (1)(b), for “subsections (2) and (3)” substitute “subsection (3)”.

3

Omit subsection (2).

4

In subsection (3), omit “Otherwise”.