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

Chapter 2qualifying care relief

Capital allowances for foster carers carrying on trade

826Excluded capital expenditure

Capital expenditure (“excluded capital expenditure”) does not constitute qualifying expenditure for the purposes of CAA 2001 if it is—

(a)

incurred by a relevant individual in a relevant chargeable period, and

(b)

incurred on the provision of plant or machinery wholly or partly for the provision of F1qualifying care by the individual.