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.
Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 822: Full relief