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The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005

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

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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).

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