Regulation 6 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

After subsection (8) insert—

“(9)

In subsection (7)(c), “relative in relation to a child, also includes—

(a)

a local authority foster parent in relation to the child,

(b)

a foster parent with whom the child has been placed by a voluntary organisation,

(c)

a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989^f1, or

(d)

a step-parent of the child.”.