ITTOIA 2005, s. 806A(6)

Where it is not used as part of a composite phrase205 ‘home’ is not a very common term in direct tax legislation,206 although it is used quite frequently in relation to Income Tax and National Insurance Contributions on employment income.207 The only definition of a ‘home’ which we have found in the direct tax legislation is in respect of Qualifying Care Relief which provides, but only for the purposes of defining ‘shared lives care’ under that relief,208 that ‘‘home’ means an individual’s only or main residence.’

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