# Finance (No. 3) Act 2010, Paragraph 22


(1) Section 821 (meaning of “relevant limit”) is amended as follows.
(2) In subsection (1)—
(a) for “foster-care” substitute “ qualifying care ”, and
(b) in paragraph (b), before “child” insert “ adult or ”.
(3) In subsection (2), before “child”, in both places where it occurs, insert “ adult or ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/1/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.