Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Periods of account not ending on 5th April
820Periods of account not ending on 5th April
F1(1)
Sections 822 and 823 (which deal with the period of account of a trade not ending on 5th April) apply if—
(a)
an individual qualifies for F2qualifying care relief for a tax year,
(b)
the individual's F3qualifying care receipts for the tax year are the receipts of a trade, and
(c)
the period of account in which those receipts accrue does not end on 5th April in the tax year.
F4(2)
Where F5the profits of the trade are required under section 24A to be calculated on the cash basis, any reference in this section or sections 821 to 823 to the period of account in which receipts accrue is to be read as a reference to the period of account in which receipts are received.