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.