Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Individual's limit
810Share of fixed amount: income period not a year
(1)
This section applies if in a tax year an individual's income period for the individual's F1qualifying care receipts is a period other than a year.
(2)
The individual's share of the fixed amount for the tax year is—
where—
AS is the fixed amount or (if section 809 applies) the individual's share of the fixed amount, and
D is the number of days in the individual's income period.