
Print Options
PrintThe Whole
Instrument
PrintThis
Section
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendment of section 318C of ITEPA 2003
This section has no associated Explanatory Memorandum
3.—(1) Section 318C of ITEPA 2003() (meaning of “qualifying child care”) is amended as follows.
(2) In subsection (2)—
(a)omit paragraphs (a), (ea) and (g) (and the “or” before paragraph (g)), and
(b)insert “or” at the end of paragraph (c).
(3) In subsection (3)(g) omit “in relation to a child other than one whom the foster parent is fostering”.
(4) In subsection (7)—
(a)omit the “or” at the end of paragraph (b),
(b)in paragraph (c), omit “(2)(ea) or”, and
(c)at the end add
“, or
(d)if it is provided by a foster parent in respect of a child whom that foster parent is fostering”.
Back to top