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Income Tax (Trading and Other Income) Act 2005

Section 810: Share of fixed amount: income period not a year

3013.This section reduces the fixed amount when the foster-care period is for less than a year. It is based on paragraph 7 of Schedule 36 to FA 2003.

3014.Subsection (2) makes it clear that the reduction applies to an individual’s share of the fixed amount if section 809 applies because there is more than one foster carer in the same residence.

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