# The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005, 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, or
(d) a step-parent of the child.”.

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Source: https://www.legislation.gov.uk/uksi/2005/770/regulation/6 (the official version)
Page: https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.