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SCHEDULES

SCHEDULE 1U.K.Shared lives care

Extension of foster-care reliefU.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.