Section 821 | Meaning of “relevant limit”

(1)For the purposes of sections 822 and 823 the “relevant limit” for a period of account in which the individual's qualifying care receipts accrue is found by adding—

(a)the fixed amount for the tax year in which that period ends or (as the case may be) the individual's share of the fixed amount for that year (found in accordance with sections 808 to 810), and

(b)for each of the tax years in which the period of account falls, each amount per adult or child for the individual for each part of the period of account falling in that tax year.

(2)For this purpose an individual's amount per adult or child for a part of the period of account is each amount that would be the individual's amount per adult or child under section 811 for the tax year in which the part falls if that part were the income period for that year.