Textual Amendments
F1Words in Pt. 7 heading 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. 34 (with Sch. 1 para. 37)
Textual Amendments
F2Pt. 7 Ch. 2 heading 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. 29 (with Sch. 1 para. 37)
[F3(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 [F4qualifying care] relief for a tax year,
(b)the individual's [F5qualifying 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.
[F6(2)Where [F7the 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.]
Textual Amendments
F3S. 820(1): s. 820 renumbered as s. 820(1) (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 43(a)
F4Words in s. 820(a) substituted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 21 (with Sch. 1 para. 37)
F5Words in s. 820(b) substituted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 21 (with Sch. 1 para. 37)
F6S. 820(2) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 43(b)
F7Words in s. 820(2) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 34, 47 (with Sch. 10 paras. 48-50)