Regulation 42 Providers of qualifying care
This Chapter applies to a person for a tax year for which the person qualifies for qualifying care relief within the meaning of section 804(1) of ITTOIA 2005 (person who qualifies for relief)f1.
Annotations
Footnotes
- f1
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Section 804(1) was substituted by paragraph 3(2) of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33).