SCHEDULES
SCHEDULE 1Shared lives care
Extension of foster-care relief
2
1
Section 803 (overview of Chapter 2) is amended as follows.
2
For subsection (1) substitute—
1
This Chapter provides relief on income from the provision by an individual of qualifying care.
The relief is referred to in this Chapter as “qualifying care relief”.
3
In subsections (2) and (5), for “foster-care” substitute “
qualifying care
”
.