Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Alternative calculation of profits if amount exceeds limit
817Alternative calculation of profits: income chargeable under Chapter 8 of Part 5
(1)
This section applies if the individual has F1qualifying care receipts for the tax year which are chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).
(2)
The amount charged for the tax year arising from all the arrangements from which the receipts are derived is—
(a)
the individual's total F2qualifying care receipts for the tax year, less
(b)
the individual's limit for the year.