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 813: Full foster-care relief: trading income

3021. This section authorises the full form of the relief when the foster-care income is trading income. It is based on paragraph 10 of Schedule 36 to FA 2003.