# Income Tax (Trading and Other Income) Act 2005, Section 805A: Meaning of providing qualifying care


For the purposes of this Chapter qualifying care is provided if an individual (alone or in partnership) provides—
(a) foster care but not shared lives care,
(b) shared lives care but not foster care, or
(c) both foster care and shared lives care.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/805A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-805A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.