Section 814 Full qualifying care relief: income chargeable under Chapter 8 of Part 5F2

United Kingdom

(1)

This section applies if the individual's F1qualifying care receipts for the tax year would otherwise be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).

(2)

For each arrangement from which those receipts arise, the amount of—

(a)

those receipts arising in the tax year from the arrangement, less

(b)

any expenses associated with them,

is treated as nil.

Annotations

Textual amendments

F1: Words in s. 814(1) 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. 15(1) (with Sch. 1 para. 37)
F2: Words in s. 814 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. 15(2) (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)