{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-22.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/1/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) Section 821 (meaning of “relevant limit”) is amended as follows.\n(2) In subsection (1)—\n(a) for “foster-care” substitute “ qualifying care ”, and\n(b) in paragraph (b), before “child” insert “ adult or ”.\n(3) In subsection (2), before “child”, in both places where it occurs, insert “ adult or ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/1/paragraph/22",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}