Adult placement carers
Private residence relief
Legislation/Regulatory –
TCGA92
s. 225D
Alternative calculation of profits
Adjustment of assessment
Legislation/Regulatory –
ITTOIA2005
s. 819
Election for
Legislation/Regulatory –
ITTOIA2005
s. 818
Generally
Legislation/Regulatory –
ITTOIA2005
s. 815
Income chargeable
Legislation/Regulatory –
ITTOIA2005
s. 817
Trading income
Legislation/Regulatory –
ITTOIA2005
s. 816
Amount per adult or child
Legislation/Regulatory –
ITTOIA2005
s. 811
Capital allowances
Care business expenditure, meaning
Care business pool, meaning
Deemed disposal event
Legislation/Regulatory –
ITTOIA2005
s. 825A
Disposal receipts, plant or machinery used for care business
Legislation/Regulatory –
ITTOIA2005
s. 825B
Disposal receipts, plant or machinery used for other qualifying activities
Legislation/Regulatory –
ITTOIA2005
s. 825B
Excluded capital expenditure
Legislation/Regulatory –
ITTOIA2005
s. 826,
827
Generally
Legislation/Regulatory –
ITTOIA2005
s. 824
Meaning
Re-start date
Legislation/Regulatory –
ITTOIA2005
s. 825B
Retained plant or machinery
Legislation/Regulatory –
ITTOIA2005
s. 825B
Subsequent disposal events
Legislation/Regulatory –
ITTOIA2005
s. 825D
Unallocated capital expenditure
Legislation/Regulatory –
ITTOIA2005
s. 825
Full qualifying care relief
Generally
Legislation/Regulatory –
ITTOIA2005
s. 812
Income chargeable
Legislation/Regulatory –
ITTOIA2005
s. 814
Trading income
Legislation/Regulatory –
ITTOIA2005
s. 813
General provision
Legislation/Regulatory –
ITTOIA2005
s. 803
Guardian
Immediate needs annuities, payments under
Legislation/Regulatory –
ITTOIA2005
s. 725,
726
Individual's limit
Legislation/Regulatory –
ITTOIA2005
s. 808
Individuals qualifying for
Legislation/Regulatory –
ITTOIA2005
s. 804
Overlap profit
Legislation/Regulatory –
ITTOIA2005
s. 828
Periods of account not ending on 5 April
Alternative calculation of profits
Legislation/Regulatory –
ITTOIA2005
s. 823
Full relief
Legislation/Regulatory –
ITTOIA2005
s. 822
Generally
Legislation/Regulatory –
ITTOIA2005
s. 820
Relevant limit, meaning
Legislation/Regulatory –
ITTOIA2005
s. 821
Person qualifying for
Legislation/Regulatory –
ITTOIA2005
s. 804
Placement cap
Legislation/Regulatory –
ITTOIA2005
s. 804A
Providing foster care, meaning
Legislation/Regulatory –
ITTOIA2005
s. 806
Providing qualifying care, meaning
Legislation/Regulatory –
ITTOIA2005
s. 805A
Providing shared lives care, meaning
Legislation/Regulatory –
ITTOIA2005
s. 806A
Qualifying care receipts
Calculation
Legislation/Regulatory –
ITTOIA2005
s. 807
Meaning
Legislation/Regulatory –
ITTOIA2005
s. 805
Residence, meaning
Legislation/Regulatory –
ITTOIA2005
s. 806B
Share of fixed amount
Generally
Legislation/Regulatory –
ITTOIA2005
s. 809
Income period not a year
Legislation/Regulatory –
ITTOIA2005
s. 810
Residence used by more than one carer
Legislation/Regulatory –
ITTOIA2005
s. 809
Shared lives care
Legislation/Regulatory –
ITTOIA2005
s. 804A
Social security income, carer's allowance
Legislation/Regulatory –
ITEPA2003
s. 660
Specified social care schemes
Taxable income, meaning
Legislation/Regulatory –
ITTOIA2005
s. 804(2)
Trading income
Legislation/Regulatory –
ITTOIA2005
s. 23