Section 809 Share of fixed amount: residence used by more than one carerF1

United Kingdom

(1)

This section applies if in a tax year—

(a)

the residence used to provide the qualifying care from which an individual's qualifying care receipts for the tax year are derived is also used by another individual to provide qualifying care, and

(b)

the other individual also has qualifying care receipts for the tax year.

(2)

Each individual's share of the fixed amount for the tax year is the fixed amount divided by the total number of individuals who—

(a)

use the residence in the tax year to provide qualifying care, and

(b)

have qualifying care receipts for the tax year.

Annotations

Textual amendments

F1: S. 809 substituted (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. 10 (with Sch. 1 para. 37)

Notes on Part 7

Textual amendments

F1: Words in Pt. 7 heading substituted (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. 34 (with Sch. 1 para. 37)

Notes on Chapter 2

Textual amendments

F1: Pt. 7 Ch. 2 heading substituted (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. 29 (with Sch. 1 para. 37)