{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-820",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-820.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/820",
  "kind": "section",
  "number": "820",
  "heading": "Periods of account not ending on 5th April",
  "text": "(1) Sections 822 and 823 (which deal with the period of account of a trade not ending on 5th April) apply if—\n(a) an individual qualifies for qualifying care relief for a tax year,\n(b) the individual's qualifying care receipts for the tax year are the receipts of a trade, and\n(c) the period of account in which those receipts accrue does not end on 5th April in the tax year.\n(2) Where the profits of the trade are required under section 24A to be calculated on the cash basis, any reference in this section or sections 821 to 823 to the period of account in which receipts accrue is to be read as a reference to the period of account in which receipts are received.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 820(1): s. 820 renumbered as s. 820(1) (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 43(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 820(a) substituted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 21 (with Sch. 1 para. 37)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 820(b) substituted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 21 (with Sch. 1 para. 37)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 820(2) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 43(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 820(2) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 34, 47 (with Sch. 10 paras. 48-50)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/820",
    "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."
}