# Income Tax (Trading and Other Income) Act 2005, Section 810: Share of fixed amount: income period not a year

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

(1) This section applies if in a tax year an individual's income period for the individual's qualifying care receipts is a period other than a year.
(2) The individual's share of the fixed amount for the tax year is—
AS×D365where—
AS is the fixed amount or (if section 809 applies) the individual's share of the fixed amount, and
D is the number of days in the individual's income period.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/810 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-810
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.