Section 812 | Full qualifying care relief: introduction

Sections 813 and 814 (which give the full form of qualifying care relief) apply if—

(a)an individual qualifies for qualifying care relief for a tax year,

(b)the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and

(c)sections 822 and 823 do not apply (accounting date for trade not 5 April).