SCHEDULES
SCHEDULE 2Transitionals and savings etc.
Part 10Foster-care relief
149
1
This paragraph applies if—
a
a disposal event is treated as occurring in relation to an individual under paragraph 17(2) of Schedule 36 to FA 2003 (foster-care relief: capital allowances),
b
the individual is a relevant individual for the tax year 2004-05,
c
the individual has a chargeable period which corresponds to the income period for the individual's foster-care receipts in that tax year (and therefore the chargeable period is a relevant chargeable period), and
d
the next chargeable period of the individual is not a relevant chargeable period.
2
Subsection (4) of section 825 applies (despite anything in subsection (1) of that section to the contrary) as if the reference to the first subsequent chargeable period which is not a relevant chargeable period were to the period mentioned in sub-paragraph (1)(d).