Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 825: Carried forward unrelieved qualifying expenditure
3052.This section provides for the temporary suspension of allowances and charges in respect of pool expenditure during tax years when foster-care relief applies. It is based on paragraph 17 of Schedule 36 to FA 2003.
3053.Subsection (3) deals with the transition from a year when foster-care relief does not apply to a year when it does.
3054.Subsection (4) deals with the transition from a year when foster-care relief does apply to a year when it does not.