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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 “residence”

Section 806B | Meaning of “residence”

From legislation.gov.uk

(1)In this Chapter “residence” means—

(a)a building, or part of a building, occupied or intended to be occupied as a separate residence, or

(b)a caravan or houseboat.

(2)If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.

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