Part 7Income charged under this Act: rent-a-room and qualifying care relief

Chapter 2qualifying care relief

Relief if amount does not exceed limit

814Full F1qualifying care relief: income chargeable under Chapter 8 of Part 5

(1)

This section applies if the individual's F2qualifying care receipts for the tax year would otherwise be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).

(2)

For each arrangement from which those receipts arise, the amount of—

(a)

those receipts arising in the tax year from the arrangement, less

(b)

any expenses associated with them,

is treated as nil.