{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-10.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "For section 809 substitute—\n“Share of fixed amount: residence used by more than one carer\n809 (1) This section applies if in a tax year—\n(a) the residence used to provide the qualifying care from which an individual's qualifying care receipts for the tax year are derived is also used by another individual to provide qualifying care, and\n(b) the other individual also has qualifying care receipts for the tax year.\n(2) Each individual's share of the fixed amount for the tax year is the fixed amount divided by the total number of individuals who—\n(a) use the residence in the tax year to provide qualifying care, and\n(b) have qualifying care receipts for the tax year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/1/paragraph/10",
    "retrieved_at": "2026-10-29T09:09:50.286654+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}