805 Meaning of “[qualifying care] receipts”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Basic definitions

805  Meaning of “[qualifying care] receipts”

(1)     For the purposes of this Chapter an individual has [qualifying care] receipts for a tax year if—

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

(b)     they accrue to the individual during the income period for those receipts

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