# Finance (No. 3) Act 2010, Paragraph 36


(1) The amendments made by this Schedule have effect for the tax year 2010-11 and subsequent tax years.
(2) But an individual within sub-paragraph (3) may elect to be treated for income tax purposes as if those amendments had effect instead for the tax year 2011-12 and subsequent tax years (and accordingly to remain entitled, for the tax year 2010-11, to the benefit of any relevant concession so far as applicable to the individual).
(3) An individual is within this sub-paragraph if the individual has qualifying care receipts for the tax year 2010-11 in respect of the provision of shared lives care (with or without qualifying care receipts in respect of the provision of foster care).
(4) A relevant concession is an existing HMRC concession (within the meaning of section 160 of FA 2008)—
(a) which is in force immediately before the passing of this Act, and
(b) to which effect is given (in whole or in part) by this Schedule.
(5) An election under sub-paragraph (2) must be made on or before the first anniversary of the normal self-assessment filing date for the tax year 2010-11 (or such later date as an officer of Revenue and Customs may, in a particular case, allow).

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/1/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.