{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-814",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-814.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/814",
  "kind": "section",
  "number": "814",
  "heading": "Full qualifying care relief: income chargeable under Chapter 8 of Part 5",
  "text": "(1) This section applies if the individual's qualifying care receipts for the tax year would otherwise be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).\n(2) For each arrangement from which those receipts arise, the amount of—\n(a) those receipts arising in the tax year from the arrangement, less\n(b) any expenses associated with them,\nis treated as nil.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/814",
    "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."
}