{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-822",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-822.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/822",
  "kind": "section",
  "number": "822",
  "heading": "Full relief",
  "text": "(1) This section applies if the individual's total qualifying care receipts for the period of account do not exceed the individual's relevant limit for the period.\n(2) The profits or losses of the trade for the tax year are treated as nil.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 822(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. 23 (with Sch. 1 para. 37)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/822",
    "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."
}