Paragraph 18 I1 I2

(1)

Section 806 of the Income Tax (Trading and Other Income) Act 2005 (meaning of providing foster care) is amended as follows.

(2)

In subsection (3)(a) for “23(2)(a)” substitute “22C ”.

(3)

In subsection (5)—

(a)

after paragraph (c) omit “and”; and

(b)

after paragraph (d) insert

“; and
(e)
an individual with whom the child is placed under a placement falling within section 22C(6)(d) of the Children Act 1989.”

Annotations

I1: Sch. 1 para. 18 in force at 1.4.2011 for E. by S.I. 2010/2981, art. 4(a)
I2: Sch. 1 para. 18 in force at 6.4.2016 for W. by S.I. 2016/452, art. 2(b)