SCHEDULES

SCHEDULE 1 U.K.Abolition of basis periods

PART 2 U.K.Other amendments of ITTOIA 2005

Part 7 (rent-a-room and qualifying care relief) U.K.

23 (1) Section 805 (meaning of “qualifying care receipts”) is amended as follows.

(2) In subsection (1)(b), for “subsections (2) and (3)” substitute “subsection (3)”.

(3) Omit subsection (2).

(4) In subsection (3), omit “Otherwise”.