Paragraph 32
(1)
In section 23 (rent-a-room and foster-care relief)—
(a)
in subsection (3), for “foster-care” substitute “ qualifying care ”, and
(b)
in subsection (4), for “foster care” substitute “ qualifying care ”.
(2)
Accordingly—
(a)
in the heading of that section, for “foster-care” substitute “ qualifying care ”, and
(b)
in the heading immediately preceding that section, for “foster-care” substitute “ qualifying care ”.