Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 828A
Indexation of the fixed amount and the amount per adult and child
Section 828A provides for the annual inflation-linked uprating of the foster care relief fixed amount and the per-adult and per-child amounts, using the consumer prices index.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.