37(1)This paragraph applies if—U.K.
(a)an individual had qualifying care receipts in respect of the provision of shared lives care—
(i)for the pre-commencement tax year, or
(ii)for a continuous series of tax years up to and including the pre-commencement tax year,
(b)the receipts were receipts of a trade,
(c)a relevant concession applied to the individual in respect of those receipts, and
(d)the individual did not derive any taxable income, other than qualifying care receipts, from the trade.
(2)Sections 824 to 827 of ITTOIA 2005 (capital allowances) are to have effect as if the individual had been a relevant individual for—
(a)the pre-commencement tax year, or
(b)if sub-paragraph (1)(a)(ii) applies, the pre-commencement tax year and each earlier tax year in the series.
(3)“The pre-commencement tax year” means the tax year immediately preceding—
(a)for an individual who makes an election under paragraph 36, the tax year 2011-12,
(b)otherwise, the tax year 2010-11.
(4)“Relevant concession” has the same meaning as in paragraph 36.