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”.