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