821 Meaning of “relevant limit”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

821  Meaning of “relevant limit”

(1)     For the purposes of sections 822 and 823 the “relevant limit” for a period of account in which the individual's [qualifying care] receipts accrue is found by adding—

(a)     the fixed amount for the tax

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