Income Tax (Trading and Other Income) Act 2005(c. 5) - Explanatory Notes

Explanatory Notes

Income Tax (Trading and Other Income) Act 2005

2005 CHAPTER 5

24 March 2005

Commentary on Sections

Part 7: Income charged under this Act: rent-a-room and foster-care relief

Chapter 2: Foster-care relief

Section 805: Meaning of “foster-care receipts”

3000. This section defines “foster-care receipts”. It is based on paragraph 3 of Schedule 36 to FA 2003.