# Finance (No. 3) Act 2010, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/1/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-1/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.