[F1812Full qualifying care relief: introductionU.K.
This section has no associated Explanatory Notes
Sections 813 and 814 (which give the full form of qualifying care relief) apply if—
(a)an individual qualifies for qualifying care relief for a tax year,
(b)the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and
(c)sections 822 and 823 do not apply (accounting date for trade not 5 April).]
Textual Amendments
F1S. 812 substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 13 (with Sch. 1 para. 37)