# Income Tax (Trading and Other Income) Act 2005, Section 807: Calculation of “total qualifying care receipts”

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

For the purposes of this Chapter, in calculating an individual's “total qualifying care receipts” for a tax year, no deduction is allowed for expenses or any other matter.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/807 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-807
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.