{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-805A",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-805A.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/805A",
  "kind": "section",
  "number": "805A",
  "heading": "Meaning of providing qualifying care",
  "text": "For the purposes of this Chapter qualifying care is provided if an individual (alone or in partnership) provides—\n(a) foster care but not shared lives care,\n(b) shared lives care but not foster care, or\n(c) both foster care and shared lives care.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 805A inserted (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. 6 (with Sch. 1 para. 37)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/805A",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}