Section 812 Full qualifying care relief: introductionF1
United Kingdom
Sections 813 and 814 (which give the full form of qualifying care relief) apply if—
an individual qualifies for qualifying care relief for a tax year,
the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and
sections 822 and 823 do not apply (accounting date for trade not 5 April).
Annotations
Textual amendments
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S. 812 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. 13 (with Sch. 1 para. 37)
Notes on Part 7
Textual amendments
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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
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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)