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.
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