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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 2 qualifying care relief

  • 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
  1. Part 7 Income charged under this Act: rent-a-room and qualifying care relief
  2. Chapter 2 qualifying care relief

Chapter 2 qualifying care relief

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Section 804A Shared lives care: further condition for relief
  3. Crossheading Basic definitions
  4. Crossheading Individual's limit
  5. Crossheading Relief if amount does not exceed limit
  6. Crossheading Alternative calculation of profits if amount exceeds limit
  7. Crossheading Periods of account not ending on 5th April
  8. Crossheading Capital allowances for foster carers carrying on trade
  9. Crossheading Overlap profit
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