The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 No. 770

Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

6.  After subsection (8) insert—

“(9) In subsection (7)(c), “relative in relation to a child, also includes—

(a) a local authority foster parent in relation to the child,

(b) a foster parent with whom the child has been placed by a voluntary organisation,

(c) a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989(1), or

(d) a step-parent of the child.”.

(1)

1989 c. 41; section 66(1) was relevantly amended by paragraph 14 of Schedule 4 to the Care Standards Act 2000 (c. 14).