SCHEDULES
SCHEDULE 1Children looked after by local authorities: supplementary and consequential provisions
Income Tax (Trading and Other Income) Act 2005 (c. 5)
I1I218
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.