{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-808",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-808.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/808",
  "kind": "section",
  "number": "808",
  "heading": "The individual's limit",
  "text": "(1) For the purposes of this Chapter an individual's limit for a tax year is the total of—\n(a) the fixed amount for the tax year or, if section 809 or 810 applies, the individual's share of that amount, and\n(b) each amount per adult or child for the individual for the tax year (see section 811).\n(2) For the purposes of this Chapter the fixed amount for a tax year is £20,440.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 808(1)(b) 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. 9 (with Sch. 1 para. 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in s. 808(2) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026 (S.I. 2026/39), arts. 1(2), 2(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 808(3) omitted (6.4.2023 for the tax year 2023-24 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 28(2)(b)(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/808",
    "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."
}