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The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 770
- Regulation 6
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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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