Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Relief if amount does not exceed limit
813Full F1qualifying care relief: trading income
(1)
This section applies if the individual's F2qualifying care receipts for the tax year would otherwise be brought into account in calculating the profits of a trade.
(2)
The profits or losses of the trade for the tax year are treated as nil.