SCHEDULES

SCHEDULE 1Shared lives care

Extension of foster-care relief

3

1

Section 804 (person who qualifies for relief) is amended as follows.

2

For subsection (1) substitute—

1

An individual qualifies for qualifying care relief for a tax year if the individual—

a

has qualifying care receipts for the tax year (see section 805), and

b

does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.

3

In subsection (3), for “foster-care” substitute “ qualifying care ”.

4

After that subsection insert—

4

Subsection (1) is subject to section 804A.