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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Basic definitions

  • 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”
  1. Basic definitions
  2. Meaning of providing qualifying care

Section 805A | Meaning of providing qualifying care

From legislation.gov.uk

For the purposes of this Chapter qualifying care is provided if an individual (alone or in partnership) provides—

(a)foster care but not shared lives care,

(b)shared lives care but not foster care, or

(c)both foster care and shared lives care.

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