{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-812",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-812.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/812",
  "kind": "section",
  "number": "812",
  "heading": "Full qualifying care relief: introduction",
  "text": "Sections 813 and 814 (which give the full form of qualifying care relief) apply if—\n(a) an individual qualifies for qualifying care relief for a tax year,\n(b) the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and\n(c) sections 822 and 823 do not apply (accounting date for trade not 5 April).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/812",
    "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."
}