Chapter 2 qualifying care relief
From legislation.gov.uk
Contents
- Crossheading Introduction
- Section 804A Shared lives care: further condition for relief
- Crossheading Basic definitions
- Crossheading Individual's limit
- Crossheading Relief if amount does not exceed limit
- Crossheading Alternative calculation of profits if amount exceeds limit
- Crossheading Periods of account not ending on 5th April
- Crossheading Capital allowances for foster carers carrying on trade
- Crossheading Overlap profit