Section 804 | Person who qualifies for relief

(1)An individual qualifies for qualifying care relief for a tax year if the individual—

(a)has qualifying care receipts for the tax year (see section 805), and

(b)does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.

(2)“Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.

(3)A relevant trade or arrangement is one from which the individual derives qualifying care receipts for the tax year.

(4)Subsection (1) is subject to section 804A.