Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Introduction
804Person who qualifies for relief
F1(1)
An individual qualifies for qualifying care relief for a tax year if the individual—
(a)
has qualifying care receipts for the tax year (see section 805), and
(b)
does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.
(2)
“Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
(3)
A relevant trade or arrangement is one from which the individual derives F2qualifying care receipts for the tax year.
F3(4)
Subsection (1) is subject to section 804A.