{
  "url": "https://openlegislation.uk/children-and-young-persons-act-2008/schedule-1/paragraph-18",
  "json_url": "https://openlegislation.uk/children-and-young-persons-act-2008/schedule-1/paragraph-18.json",
  "legislation": "ukpga/2008/23",
  "legislation_title": "Children and Young Persons Act 2008",
  "legislation_url": "https://openlegislation.uk/children-and-young-persons-act-2008",
  "path": "schedule/1/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Section 806 of the Income Tax (Trading and Other Income) Act 2005 (meaning of providing foster care) is amended as follows.\n(2) In subsection (3)(a) for “23(2)(a)” substitute “22C ”.\n(3) In subsection (5)—\n(a) after paragraph (c) omit “and”; and\n(b) after paragraph (d) insert\n“; and\n(e) an individual with whom the child is placed under a placement falling within section 22C(6)(d) of the Children Act 1989.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 18 in force at 1.4.2011 for E. by S.I. 2010/2981, art. 4(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 1 para. 18 in force at 6.4.2016 for W. by S.I. 2016/452, art. 2(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/23/schedule/1/paragraph/18",
    "retrieved_at": "2026-10-29T09:11:46.193883+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}