# Income Tax (Trading and Other Income) Act 2005, Section 804: Person who qualifies for relief

Extent: E+W+S+N.I.

(1) An individual qualifies for qualifying care relief for a tax year if the individual—
(a) has qualifying care receipts for the tax year (see section 805), and
(b) does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.
(2) “Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
(3) A relevant trade or arrangement is one from which the individual derives qualifying care receipts for the tax year.
(4) Subsection (1) is subject to section 804A.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/804 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-804
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.