Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 827: Excluded capital expenditure: subsequent treatment of asset
3056.This section provides for an allowance, when foster-care relief ceases to apply, in respect of capital expenditure incurred at a time when foster-care relief did apply (and for which therefore no allowance was due in accordance with section 826). It is based on paragraph 19 of Schedule 36 to FA 2003.