There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 32.
32(1)In section 23 (rent-a-room and foster-care relief)—U.K.
(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 ”.
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