(a) if the period of account of the trade does not end on 5th April (see sections 820 to 823), and

(b) in relation to capital allowances (see sections 824 to 827).

(a) has foster-care receipts for the tax year (see section 805), and

(b) does not derive any taxable income other than foster-care receipts from a relevant trade or arrangement.

(a) the receipts are in respect of the provision of foster care,

(b) they accrue to the individual during the income period for those receipts (see subsections (2) and (3)), and

(c) the receipts would otherwise be brought into account in calculating the profits of a trade or chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).

(a) provides accommodation and maintenance for a child, and

(b) does so as a foster carer.

(a) section 23(2)(a) or 59(1)(a) of the Children Act 1989 (c. 41) (provision of accommodation for children by local authorities or voluntary organisations),

(b) regulations under section 5 of the Social Work (Scotland) Act 1968 (c. 49),

(c) section 70 of the Children (Scotland) Act 1995 (c. 36), and

(d) Article 27(2)(a) or 75(1)(a) of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (provision of accommodation for children by authorities or voluntary organisations).

(a) the individual is approved as a foster carer by a local authority or a voluntary organisation in accordance with regulations under section 5 of the Social Work (Scotland) Act 1968 (c. 49), and

(b) the child in respect of whom the accommodation is provided is being "looked after" by a local authority within the meaning of section 17(6) of the Children (Scotland) Act 1995 (c. 36),

(a) a parent of the child,

(b) an individual who is not a parent of the child but who has parental responsibility (or, in Scotland, parental responsibilities) in relation to the child,

(c) if the child is in care and there was a residence order in force with respect to the child immediately before the care order was made, an individual in whose favour the residence order was made, and

(d) (in Scotland) if the child is in care and there was a residence order or contact order in force with respect to the child immediately before the child was placed in care, an individual in whose favour the residence order or contact order was made.

(a) the fixed amount for the tax year or, if section 809 or 810 applies, the individual's share of that amount, and

(b) each amount per child for the individual for the tax year (see section 811).

(a) the residence used to provide the foster care from which an individual's foster-care receipts for the tax year are derived is also used by another individual to provide foster care, and

(b) the other individual also has foster-care receipts for the tax year.

(a) use the residence in the tax year to provide foster care, and

(b) have foster-care receipts for the tax year.

(a) a building, or part of a building, occupied or intended to be occupied as a separate residence, or

(b) a caravan or houseboat.

where-

AS is the fixed amount or (if section 809 applies) the individual's share of the fixed amount, and

D is the number of days in the individual's income period.
 

(a) the number of weeks during the income period for the tax year in which the individual provides foster care for the child, by

(b) the weekly amount for the child.

(a) £200 for a week throughout which the child is under 11 years old, and

(b) £250 for other weeks.

(a) an individual qualifies for foster-care relief for a tax year,

(b) the individual's total foster-care receipts for the tax year do not exceed the individual's limit for the tax year, and

(c) sections 822 and 823 do not apply (accounting date for trade not 5th April).

(a) those receipts arising in the tax year from the arrangement, less

(b) any expenses associated with them,

(a) an individual qualifies for foster-care relief for a tax year,

(b) the individual's total foster-care receipts for the tax year exceed the individual's limit for the tax year,

(c) sections 822 and 823 do not apply (accounting date for trade not 5th April), and

(d) an election by the individual has effect to apply the alternative method of calculating profits for the tax year (see sections 818 and 819).

(a) the individual's total foster-care receipts for the tax year, less

(b) the individual's limit for the tax year.

(a) the individual's total foster-care receipts for the tax year, less

(b) the individual's limit for the year.

(a) the individual qualifies for foster-care relief for a tax year,

(b) the individual's total foster-care receipts for the tax year exceed the individual's limit for the tax year, and

(c) sections 822 and 823 do not apply (accounting date for trade not 5th April).

(a) must specify the tax year for which it is made, and

(b) has effect for that year (unless withdrawn by notice given by the individual).

(a) the first anniversary of the normal self-assessment filing date for the tax year for which the election is made, or

(b) such later date as the Inland Revenue may, in a particular case, allow.

(a) an individual does not make an election under section 818 for a tax year on or before the date for making the election, and

(b) an adjustment is made after that date to the profits from the individual's provision of foster care on which the individual is liable to tax for the tax year.

(a) must specify that tax year, and

(b) has effect for that tax year (unless withdrawn by notice given by the individual).

(a) the first anniversary of the normal self-assessment filing date for the tax year in which the adjustment is made, or

(b) such later date as the Inland Revenue may, in a particular case, allow.

(a) an individual qualifies for foster-care relief for a tax year,

(b) the individual's foster-care receipts for the tax year are the receipts of a trade, and

(c) the period of account in which those receipts accrue does not end on 5th April in the tax year.

(a) the fixed amount for the tax year in which that period ends or (as the case may be) the individual's share of the fixed amount for that year (found in accordance with sections 808 to 810), and

(b) for each of the tax years in which the period of account falls, each amount per child for the individual for each part of the period of account falling in that tax year.

(a) the individual's total foster-care receipts for the period of account exceed the individual's relevant limit for the period, and

(b) the individual makes an election under this section.

(a) the individual's total foster-care receipts for the period of account, less

(b) the individual's relevant limit for the period.

(a) the full foster-care relief in section 813 or 822 (trading income), or

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

(a) it is a chargeable period of the individual, and

(b) it corresponds to the income period for the individual's foster-care receipts in the tax year for which the individual is a relevant individual.

(a) which are used in CAA 2001 and in this group of sections, but

(b) which are not otherwise defined in this Chapter,

(a) there is available qualifying expenditure in a relevant pool for a relevant chargeable period of a relevant individual,

(b) the expenditure is unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 59 of CAA 2001, and

(c) the previous chargeable period was not a relevant chargeable period.

(a) a disposal event occurred immediately after the beginning of the period,

(b) disposal receipts fall to be brought into account in the pool for the period because of that event, and

(c) the total of the receipts equals the amount of the unrelieved qualifying expenditure carried forward.

(a) the relevant individual brings into use for the provision of foster care such of the plant or machinery on which the unrelieved qualifying expenditure was incurred as the individual still owns on that day, and

(b) the individual owns the plant or machinery as a result of incurring capital expenditure on its provision for other purposes.

(a) incurred by a relevant individual in a relevant chargeable period, and

(b) incurred on the provision of plant or machinery wholly or partly for the provision of foster care by the individual.

(a) the individual brings into use for the provision of foster care such of the plant or machinery on which the expenditure was incurred as the individual still owns on that day, and

(b) the individual owns the plant or machinery as a result of incurring capital expenditure on its provision for other purposes.

(a) as preventing a deduction for overlap profit under section 205 or 220 in calculating the profits or losses of the trade for the tax year, or

(b) as preventing overlap profit from arising by reference to profits of the trade calculated for the tax year in accordance with section 816 or 823 (alternative calculation of profits).