This section has no associated Explanatory Notes
18(1)Section 806 of the Income Tax (Trading and Other Income) Act 2005 (meaning of providing foster care) is amended as follows.E+W
(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.”
Commencement Information
I1Sch. 1 para. 18 in force at 1.4.2011 for E. by S.I. 2010/2981, art. 4(a)
I2Sch. 1 para. 18 in force at 6.4.2016 for W. by S.I. 2016/452, art. 2(b)