[804A Shared lives care: further condition for relief]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[804A  Shared lives care: further condition for relief]

[(1)     This section applies if an individual (“N”) has qualifying care receipts for a tax year in respect of the provision of shared lives care.

(2)     N does not qualify for qualifying care relief in respect of those receipts if the placement cap is exceeded for the residence (or any of the

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