{
  "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-6.json",
  "legislation": "uksi/2005/770",
  "legislation_title": "The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "After subsection (8) insert—\n“(9) In subsection (7)(c), “relative in relation to a child, also includes—\n(a) a local authority foster parent in relation to the child,\n(b) a foster parent with whom the child has been placed by a voluntary organisation,\n(c) a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989, or\n(d) a step-parent of the child.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 41; section 66(1) was relevantly amended by paragraph 14 of Schedule 4 to the Care Standards Act 2000 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/770/regulation/6",
    "retrieved_at": "2026-10-29T05:02:40.776315+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}