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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.7 Qualifying care and tax-free childcare relief /Qualifying care relief—foster care and shared lives care / E1.708 Qualifying care relief—overlap profit
Commentary

E1.708 Qualifying care relief—overlap profit

Personal and employment tax

The relief for overlap profit under the following provisions has been repealed from the tax year 2024/25 onwards under basis period reform. Relief for any overlap profit is provided under the transitional provisions for the tax year 2023/24, see B8.101B.

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