# The Qualifying Care Relief (Specified Social Care Schemes) Order 2011, Article 2: Interpretation

Extent: E+W+S+N.I.

In this Order—
“L” is a local authority or a health service body within section 986 (meaning of “health service body”) of the Corporation Tax Act 2010.
“looked after child” means a child—
(a)in England and Wales, to whom section 22C (ways in which looked after children are to be accommodated and maintained) of the Children Act 1989 applies,
(b)in Scotland, to whom section 17(6) of the Children (Scotland) Act 1995 applies, and
(c)in Northern Ireland, to whom Article 27(2) (accommodation and maintenance for children) of the Children (Northern Ireland) Order 1995 applies.
“school age” has the meaning given in section 31 of the Education (Scotland) Act 1980,
“section 806A” means section 806A (meaning of providing shared lives care) of the Income Tax (Trading and Other Income) Act 2005,
“X” is a person who, by reason of age, illness, disability or other vulnerability, is in need of care, and
“Y” is the individual in section 806A(1).

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Source: https://www.legislation.gov.uk/uksi/2011/712/article/2 (the official version)
Page: https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-order-2011/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.