Amendment of section 318C of ITEPA 20033

1

Section 318C of ITEPA 20035 (meaning of “qualifying child care”) is amended as follows.

2

In subsection (2)—

a

omit paragraphs (a), (ea) and (g) (and the “or” before paragraph (g)), and

b

insert “or” at the end of paragraph (c).

3

In subsection (3)(g) omit “in relation to a child other than one whom the foster parent is fostering”.

4

In subsection (7)—

a

omit the “or” at the end of paragraph (b),

b

in paragraph (c), omit “(2)(ea) or”, and

c

at the end add

, or

d

if it is provided by a foster parent in respect of a child whom that foster parent is fostering