{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-815",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-815.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/815",
  "kind": "section",
  "number": "815",
  "heading": "Alternative calculation of profits: introduction",
  "text": "Sections 816 and 817 (which provide for an alternative method of calculating profits) 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 exceed the individual's limit for the tax year,\n(c) sections 822 and 823 do not apply (accounting date for trade not 5th April), and\n(d) an election by the individual has effect to apply the alternative method of calculating profits for the tax year (see sections 818 and 819).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 815(a) 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. 16 (with Sch. 1 para. 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 815(b) 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. 16 (with Sch. 1 para. 37)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/815",
    "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."
}