[806A Meaning of providing shared lives care]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[806A  Meaning of providing shared lives care]

[(1)     For the purposes of this Chapter shared lives care is provided by an individual if—

(a)     the individual provides accommodation and care for an adult or child (“X”) who has been placed with the individual, and

(b)     the conditions in subsection (2) are met.

(2)     The conditions are—

(a)

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