Commentary

E1.702 Foster-care and other qualifying care relief—basic definitions

Personal and employment tax

E1.702 Foster-care and other qualifying care relief—basic definitions

E1.702 Foster-care and other qualifying care relief—basic definitions

An individual has 'qualifying care receipts' for a tax year if:

  1.  

    (a)     the receipts are in respect of the provision of qualifying care

  2.  

    (b)     they accrue to the individual during the 'income period' for those receipts (see below), and

  3.  

    (c)     the receipts would otherwise be brought into account in calculating the profits of a trade or chargeable to income tax under ITTOIA 2005, ss 687–689 (Pt 5, Ch 8) (income not otherwise charged, see Division E1.5)1

If the receipts would otherwise be brought into account in calculating the profits of a trade, the 'income period' is the basis period for the tax year (see ITTOIA 2005, ss 196–220

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