Section 814 | Full qualifying care relief: income chargeable under Chapter 8 of Part 5

(1)This section applies if the individual's qualifying care receipts for the tax year would otherwise be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).^F1

(2)For each arrangement from which those receipts arise, the amount of—

(a)those receipts arising in the tax year from the arrangement, less

(b)any expenses associated with them,

is treated as nil.