SCHEDULES

SCHEDULE 1Shared lives care

Consequential amendments

30

ITTOIA 2005 is amended as follows.

31

In section 1(5) (overview of Act), for “foster-care” substitute “ qualifying care ”.

32

(1)

In section 23 (rent-a-room and foster-care relief)—

(a)

in subsection (3), for “foster-care” substitute “ qualifying care ”, and

(b)

in subsection (4), for “foster care” substitute “ qualifying care ”.

(2)

Accordingly—

(a)

in the heading of that section, for “foster-care” substitute “ qualifying care ”, and

(b)

in the heading immediately preceding that section, for “foster-care” substitute “ qualifying care ”.

33

In section 688(2)(b) (income charged), for “foster care” substitute “ qualifying care ”.

34

In the heading of Part 7, for “FOSTER-CARE” substitute “ QUALIFYING CARE ”.

35

In the table in Part 2 of Schedule 4 (index of expressions defined in this Act etc)—

(a)

omit the entries for “foster-care receipts” and “foster-care relief”,

(b)

after the entry for “provides foster care” insert—

“provides qualifying care (in Chapter 2 of Part 7)

section 805A

provides shared lives care (in Chapter 2 of Part 7)

section 806A”,

(c)

after the entry for “purchased life annuity” insert—

“qualifying care receipts (in Chapter 2 of Part 7)

section 805

qualifying care relief (in Chapter 2 of Part 7)

section 803(1)”,

(d)

after the entry for “residence” insert—

“residence (in Chapter 2 of Part 7)

section 806B”,

and

(e)

in the entry for “total foster-care receipts”, for “foster-care” substitute “ qualifying care ”.