Source: http://www.legislation.gov.uk/ukpga/2010/33/schedules
Timestamp: 2015-07-06 17:51:44
Document Index: 590224834

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art 7', 'art 5', 'art 5', 'art 7', 'art 7', 'art 2', 'art 7', 'art 7']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance (No. 3) Act 2010You are here:2010 c. 33Schedules onlyTable of ContentsContentMore ResourcesPrevious: PartNextPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance (No. 3) Act 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 13(4)(5) omitted by 2013 c. 29 Sch. 15 para. 25s. 13(4)(5) omitted by 2013 c. 29 Sch. 15 para. 25s. 15 omitted by 2012 c. 14 Sch. 16 para. 247(w)s. 15 omitted by 2012 c. 14 Sch. 16 para. 247(w)Sch. 2 para. 1 having effect as specified by S.I. 2011/662 art. 2Sch. 2 para. 2 having effect as specified by S.I. 2011/662 art. 2Sch. 2 para. 3 having effect as specified by S.I. 2011/662 art. 2Sch. 2 para. 4 having effect as specified by S.I. 2011/662 art. 2Sch. 2 para. 5 having effect as specified by S.I. 2011/662 art. 2Sch. 3 para. 1(2) omitted by 2012 c. 14 s. 33(5)(d)Sch. 3 para. 1(2) omitted by 2012 c. 14 s. 33(5)(d)Sch. 6 para. 7(j) and word inserted by 2015 c. 11 s. 115(2)Sch. 6 para. 7 word omitted by 2015 c. 11 s. 115(2)Sch. 10 para. 2(2A) inserted by 2014 c. 26 Sch. 22 para. 21(2)(a)Sch. 10 para. 10 repealed by 2013 c. 29 Sch. 50 para. 15Sch. 10 para. 10 repealed by 2013 c. 29 Sch. 50 para. 15Sch. 10 para. 2(4) words inserted by 2014 c. 26 Sch. 22 para. 21(2)(b)Sch. 10 para. 7 words substituted by 2014 c. 26 Sch. 22 para. 21(3)Sch. 11 para. 2(3)(5)(6)(12) coming into force by S.I. 2011/132 art. 2(a)Sch. 11 para. 4 coming into force by S.I. 2011/132 art. 2(b)Sch. 11 para. 6 coming into force by S.I. 2011/132 art. 2(b)Sch. 11 para. 10 coming into force by S.I. 2011/132 art. 3Sch. 11 para. 2(7) words inserted by 2014 c. 26 Sch. 22 para. 22(2)Sch. 11 para. 2(9) words inserted by 2014 c. 26 Sch. 22 para. 22(3)Sch. 11 para. 2(13)(a) words inserted by 2014 c. 26 Sch. 22 para. 22(4)Sch. 11 para. 2(14)(a) words inserted by 2014 c. 26 Sch. 22 para. 22(5)Sch. 11 para. 7 words inserted by 2014 c. 26 Sch. 22 para. 22(6)SCHEDULESSection 1SCHEDULE 1E+W+S+N.I.Shared lives careExtension of foster-care reliefE+W+S+N.I.1Chapter 2 of Part 7 of ITTOIA 2005 (foster-care relief) is amended as follows.E+W+S+N.I.2(1)Section 803 (overview of Chapter 2) is amended as follows.E+W+S+N.I.(2)For subsection (1) substitute—“(1)This Chapter provides relief on income from the provision by an individual of qualifying care.
The relief is referred to in this Chapter as “qualifying care relief”.”
(3)In subsections (2) and (5), for “foster-care” substitute “ qualifying care ”.3(1)Section 804 (person who qualifies for relief) is amended as follows.E+W+S+N.I.(2)For subsection (1) substitute—“(1)An individual qualifies for qualifying care relief for a tax year if the individual—
(a)has qualifying care receipts for the tax year (see section 805), and
(b)does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.”
(3)In subsection (3), for “foster-care” substitute “ qualifying care ”.(4)After that subsection insert—“(4)Subsection (1) is subject to section 804A.”
4After section 804 insert—E+W+S+N.I.“804AShared lives care: further condition for relief(1)This section applies if an individual (“N”) has qualifying care receipts for a tax year in respect of the provision of shared lives care.
(2)N does not qualify for qualifying care relief in respect of those receipts if the placement cap is exceeded for the residence (or any of the residences) used by N to provide the care from which those receipts are derived.
(3)The placement cap is exceeded for a residence if, at any given time during the relevant period, shared lives care is being provided there (whether by N or anyone else) for more than 3 people in total.
(4)The relevant period, in relation to a residence, is the period for which the residence is N's only or main residence during the income period for the receipts (see section 805).
(5)If the placement cap is so exceeded but N also has qualifying care receipts for the tax year in respect of the provision of foster care, this Chapter is to apply to N for the tax year as if—
(a)references to qualifying care were to foster care, and
(b)accordingly, references (other than in this section) to qualifying care receipts did not include receipts in respect of the provision of shared lives care.
(6)In determining the number of people for whom shared lives care is being provided at any given time, brothers and sisters (including half-brothers and half-sisters) count as one person.”
5(1)In section 805(1) (meaning of “foster-care receipts”)—E+W+S+N.I.(a)for “foster-care” substitute “ qualifying care ”, and(b)in paragraph (a), for “foster care” substitute “ qualifying care ”.(2)Accordingly, in the heading of section 805, for “foster-care” substitute “ qualifying care ”.6After section 805 insert—E+W+S+N.I.“805AMeaning of providing qualifying careFor the purposes of this Chapter qualifying care is provided if an individual (alone or in partnership) provides—
(a)foster care but not shared lives care,
(b)shared lives care but not foster care, or
(c)both foster care and shared lives care.”
7After section 806 insert—E+W+S+N.I.“806AMeaning of providing shared lives care(1)For the purposes of this Chapter shared lives care is provided by an individual if—
8(1)In section 807 (calculation of “total foster-care receipts”), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.(2)Accordingly, in the heading of that section, for “foster-care” substitute “ qualifying care ”.9In section 808(1)(b) (the individual's limit), before “child” insert “ adult or ”.E+W+S+N.I.10For section 809 substitute—E+W+S+N.I.“809Share of fixed amount: residence used by more than one carer(1)This section applies if in a tax year—
11In section 810(1) (share of fixed income: income period not a year), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.12(1)Section 811 (the amount per child) is amended as follows.E+W+S+N.I.(2)For subsection (1) substitute—“(1)An individual's amount per adult or child for a tax year is found by multiplying—
(a)the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by
(b)the weekly amount for the adult or child.
(1A)The weekly amount for an adult is £250.”
(3)In subsection (3), for “subsection (2)” substitute “ subsection (1A) or (2) ”.(4)In subsection (4), for “foster care for a child” substitute “ qualifying care for an adult or child ”.(5)Accordingly, in the heading, before “child” insert “ adult or ”.13For section 812 substitute—E+W+S+N.I.“812Full qualifying care relief: introductionSections 813 and 814 (which give the full form of qualifying care relief) apply if—
(a)an individual qualifies for qualifying care relief for a tax year,
(b)the individual's total qualifying 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 5 April).”
14(1)In section 813(1) (full foster-care relief: trading income), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.(2)Accordingly, in the heading of section 813, for “foster-care” substitute “ qualifying care ”.15(1)In section 814(1) (full foster-care relief: income chargeable under Chapter 8 of Part 5), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.(2)Accordingly, in the heading of section 814, for “foster-care” substitute “ qualifying care ”.16In section 815(a) and (b) (alternative calculation of profits: introduction), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.17In section 816(1) and (2)(a) (alternative calculation of profits: trading income), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.18In section 817(1) and (2)(a) (alternative calculation of profits: income chargeable under Chapter 8 of Part 5), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.19In section 818(1)(a) and (b) (election for alternative method of calculating profits), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.20In section 819(1)(b) (adjustment of assessment), for “foster care” substitute “ qualifying care ”.E+W+S+N.I.21In section 820(a) and (b) (periods of account not ending on 5th April), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.22(1)Section 821 (meaning of “relevant limit”) is amended as follows.E+W+S+N.I.(2)In subsection (1)—(a)for “foster-care” substitute “ qualifying care ”, and(b)in paragraph (b), before “child” insert “ adult or ”.(3)In subsection (2), before “child”, in both places where it occurs, insert “ adult or ”.23In section 822(1) (full relief), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.24In section 823(1)(a) and (2)(a) (alternative method of calculating profits), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.25In section 824(1)(a) and (2)(b) (capital allowances: introduction), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.26In section 825(2) and (4)(a) (carried forward unrelieved qualifying expenditure), for “foster care” substitute “ qualifying care ”.E+W+S+N.I.27In section 826(b) (excluded capital expenditure), for “foster care” substitute “ qualifying care ”.E+W+S+N.I.28In section 827(a) (excluded capital expenditure: subsequent treatment of asset), for “foster care” substitute “ qualifying care ”.E+W+S+N.I.29Accordingly, for the heading of Chapter 2 of Part 7 of ITTOIA 2005 substitute “ qualifying care relief ”.E+W+S+N.I.Consequential amendmentsE+W+S+N.I.30ITTOIA 2005 is amended as follows.E+W+S+N.I.31In section 1(5) (overview of Act), for “foster-care” substitute “ qualifying care ”.E+W+S+N.I.32(1)In section 23 (rent-a-room and foster-care relief)—E+W+S+N.I.(a)in subsection (3), for “foster-care” substitute “ qualifying care ”, and(b)in subsection (4), for “foster care” substitute “ qualifying care ”.(2)Accordingly—(a)in the heading of that section, for “foster-care” substitute “ qualifying care ”, and(b)in the heading immediately preceding that section, for “foster-care” substitute “ qualifying care ”.33In section 688(2)(b) (income charged), for “foster care” substitute “ qualifying care ”.E+W+S+N.I.34In the heading of Part 7, for “FOSTER-CARE” substitute “ QUALIFYING CARE ”.E+W+S+N.I.35In the table in Part 2 of Schedule 4 (index of expressions defined in this Act etc)—E+W+S+N.I.(a)omit the entries for “foster-care receipts” and “foster-care relief”,(b)after the entry for “provides foster care” insert—“provides qualifying care (in Chapter 2 of Part 7)section 805Aprovides shared lives care (in Chapter 2 of Part 7)section 806A”,(c)after the entry for “purchased life annuity” insert—