Chapter 2 qualifying care reliefF1
United Kingdom
- Introduction
- 804AShared lives care: further condition for relief
- Basic definitions
- Individual's limit
- Relief if amount does not exceed limit
- Alternative calculation of profits if amount exceeds limit
- Periods of account not ending on 5th April
- Capital allowances for foster carers carrying on trade
- Overlap profit
Annotations
Textual amendments
- F1
Pt. 7 Ch. 2 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 29 (with Sch. 1 para. 37)
Notes on Part 7
Textual amendments
- F1
Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)