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Income Tax (Trading and Other Income) Act 2005

Section 809: Share of fixed amount: residence used by more than one foster carer

3009.This section reduces the fixed amount when a residence is used by more than one foster carer. It is based on paragraph 7 of Schedule 36 to FA 2003.

3010.Subsection (2) apportions the fixed amount equally between each foster carer in the same residence.

3011.Subsections (3) and (4) define “residence”. The definition refers to a “caravan or houseboat”. There is an Act-wide definition of “caravan”: see the commentary on section 875 of this Act and Change 148 in Annex 1.

3012.There is also an Act-wide definition of “houseboat”: see the commentary on section 878(1) of this Act and Change 150 in Annex 1.

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