SCHEDULES

SCHEDULE 36 U.K. Foster carers

Part 1 U.K. Introduction

Individuals qualifying for relief U.K.

2 (1) An individual qualifies for relief under this Schedule for a year of assessment for which the following conditions are met. U.K.

(2) The first condition is that the individual has foster care receipts (see paragraph 3).

(3) The second condition is that the individual does not derive any taxable income, other than foster care receipts, from any relevant trade, profession or vocation, or from any relevant foster care arrangement.

(4) For the purposes of sub-paragraph (3)—

(a) “taxable income” means receipts or other income in respect of which the individual is chargeable to tax for the year of assessment;

(b) a relevant trade, profession or vocation, or a relevant foster care arrangement, is one from which the individual derives any foster care receipts for that year.

(5) In this Schedule, “foster care arrangement” means an arrangement by which an individual provides foster care otherwise than as part of a trade, profession or vocation carried on by that individual.