Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 817: Alternative calculation of profits: income chargeable under Chapter 8 of Part 5
3029.This section sets out the basis of calculation when the income is from foster care that does not amount to trading and it exceeds the individual’s limit. It is based on paragraph 13 of Schedule 36 to FA 2003.