Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 822: Full relief
3042.This section provides for full relief in “accounting date other than 5 April” cases. It is based on paragraph 15 of Schedule 36 to FA 2003.
3043.It achieves the same effect for these cases as section 812 and section 813 together achieve for other cases.