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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Relief if amount does not exceed limit

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Section 812 Full qualifying care relief: introduction
Section 813 Full qualifying care relief: trading income
Section 814 Full qualifying care relief: income chargeable under Chapter 8 of Part 5

Chapter 2 qualifying care relief
Crossheading Relief if amount does not exceed limit

Crossheading Relief if amount does not exceed limit

From legislation.gov.uk

Contents

Section 812 Full qualifying care relief: introduction
Section 813 Full qualifying care relief: trading income
Section 814 Full qualifying care relief: income chargeable under Chapter 8 of Part 5