Schedule 36 | Foster carers ^F1

Part 1Introduction

Introductory

(1)Repealed

Individuals qualifying for relief

(2)Repealed

Meaning of “foster care receipts”

(3)Repealed

Meaning of “provision of foster care”

(4)Repealed

Meaning of “total foster care receipts”

(5)Repealed

The individual’s limit

(6)Repealed

The individual’s share of the fixed amount

(7)Repealed

The amount per child

(8)Repealed

Power to alter amounts

(9)Repealed

Part 2The exemption and the alternative methods of calculation

The exemption

(10)Repealed

Alternative calculation of profits where amount is above the limit

(11)Repealed

Alternative calculation of profits: income from trade etc

(12)Repealed

Alternative calculation of profits: income charged under Case VI of Schedule D

(13)Repealed

Election for alternative method

(14)Repealed

Periods of account ending otherwise than on 5th April

(15)Repealed

Part 3Capital allowances

Introductory

(16)Repealed

Provisions applying in relation to carried forward unrelieved qualifying expenditure

(17)Repealed

Expenditure incurred in a relevant chargeable period not qualifying expenditure

(18)Repealed

Excluded capital expenditure: subsequent treatment of asset

(19)Repealed

Interpretation of this Part

(20)Repealed

Part 4Supplementary

Interpretation

(21)Repealed