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807Calculation of “total foster-care receipts”

For the purposes of this Chapter, in calculating an individual's “total foster-care receipts” for a tax year, no deduction is allowed for expenses or any other matter.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Exempt Income92 Income Tax Allowances, Deductions & Reliefs93 Company Law & Business Entities92 Personal Taxes93 Companies & Corporate Bodies92 Income Tax93 Trading Income93 Tax Law93

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