824 Capital allowances: introduction
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Capital allowances for foster carers carrying on trade

824  Capital allowances: introduction

(1)     In this group of sections (that is, this section and sections 825 to 827) an individual is a “relevant individual” if in a tax year—

(a)     the full [qualifying care] relief in section 813 or 822 (trading income), or

(b)     the alternative method of calculating profits under section 816 or 823 (trading income),

applies

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