Finance Act 2003

4 (1) In this Schedule, the “provision of foster care” means the provision of accommodation and maintenance for a child by an individual who— U.K.

(a) is a person falling within any of sub-paragraphs (2) to (4), and

(b) is not a person who is excluded by sub-paragraph (5).

(2) A person falls within this sub-paragraph if he is a person with whom the child has been placed under—

(a) section 23(2)(a) of the Children Act 1989 (c. 41) (provision of accommodation and maintenance for children by local authorities), or

(b) section 59(1)(a) of that Act (provision of accommodation for children by voluntary organisations).

(3) A person falls within this sub-paragraph if—

(a) he is a person who is approved as a foster carer by a local authority or a voluntary organisation in accordance with regulations under section 5 of the Social Work (Scotland) Act 1968 (c. 49) (as at 9th April 2003, see regulation 7 of the Fostering of Children (Scotland) Regulations 1996 (S.I. 1996/3263)) and is providing accommodation for the child who is being “looked after” by a local authority within the meaning of section 17(6) of the Children (Scotland) Act 1995 (c. 36), or

(b) he is a person with whom the child has been placed—

(i) under regulations under section 5 of the Social Work (Scotland) Act 1968 (as at 9th April 2003, see regulations 14 and 16 of the Fostering of Children (Scotland) Regulations 1996 (S.I. 1996/3263)), or

(ii) pursuant to a supervision requirement under section 70 of the Children (Scotland) Act 1995.

(4) A person falls within this sub-paragraph if he is a person with whom the child has been placed under—

(a) Article 27(2)(a) of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (provision of accommodation and maintenance for children by authorities), or

(b) Article 75(1)(a) of that Order (provision of accommodation for children by voluntary organisations).

(5) The persons who are excluded are—

(a) a parent of the child;

(b) a person who is not a parent of the child but who has parental responsibility, or (in Scotland) parental responsibilities, in relation to the child;

(c) where the child is in care and there was a residence order in force with respect to him immediately before the care order was made, a person in whose favour the residence order was made;

(d) in Scotland, where the child is in care and there was a residence order or a contact order in force with respect to him immediately before he was placed in care, a person in whose favour the residence order or contact order was made.