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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Basic definitions

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Section 805 Meaning of “qualifying care receipts”
Section 805A Meaning of providing qualifying care
Section 806 Meaning of providing foster care
Section 806A Meaning of providing shared lives care
Section 806B Meaning of “residence”
Section 807 Calculation of “total qualifying care receipts”

Chapter 2 qualifying care relief
Crossheading Basic definitions

Crossheading Basic definitions

From legislation.gov.uk

Contents

Section 805 Meaning of “qualifying care receipts”
Section 805A Meaning of providing qualifying care
Section 806 Meaning of providing foster care
Section 806A Meaning of providing shared lives care
Section 806B Meaning of “residence”
Section 807 Calculation of “total qualifying care receipts”