{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 804 (person who qualifies for relief) is amended as follows.\n(2) For subsection (1) substitute—\n“(1) An individual qualifies for qualifying care relief for a tax year if the individual—\n(a) has qualifying care receipts for the tax year (see section 805), and\n(b) does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.”\n(3) In subsection (3), for “foster-care” substitute “ qualifying care ”.\n(4) After that subsection insert—\n“(4) Subsection (1) is subject to section 804A.”",
  "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/3",
    "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."
}