SCHEDULES

SCHEDULE 1Children looked after by local authorities: supplementary and consequential provisions

Income Tax (Trading and Other Income) Act 2005 (c. 5)

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1

Section 806 of the Income Tax (Trading and Other Income) Act 2005 (meaning of providing foster care) is amended as follows.

2

In subsection (3)(a) for “23(2)(a)” substitute “22C ”.

3

In subsection (5)—

a

after paragraph (c) omit “and”; and

b

after paragraph (d) insert

; and

e

an individual with whom the child is placed under a placement falling within section 22C(6)(d) of the Children Act 1989.