Finance (No. 3) Act 2010

2(1)Section 803 (overview of Chapter 2) is amended as follows.U.K.

(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 ”.