SCHEDULES

SCHEDULE 1 U.K.Shared lives care

Extension of foster-care relief U.K.

3 (1) Section 804 (person who qualifies for relief) is amended as follows. U.K.

(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.”