# Finance Act 2022, Paragraph 23: Part 7 (rent-a-room and qualifying care relief)

Extent: E+W+S+N.I.

(1) Section 805 (meaning of “qualifying care receipts”) is amended as follows.
(2) In subsection (1)(b), for “subsections (2) and (3)” substitute “subsection (3)”.
(3) Omit subsection (2).
(4) In subsection (3), omit “Otherwise”.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.