Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 36 U.K. Foster carers

Part 4 U.K. Supplementary

Interpretation U.K.

21 U.K. In this Schedule—

• “CAA 2001” means the Capital Allowances Act 2001 (c. 2);

• “excluded capital expenditure” is to be construed in accordance with paragraph 18;

• “foster care arrangement” has the meaning given in paragraph 2(5);

• “foster care receipts” is to be construed in accordance with paragraph 3;

• “income period” is to be construed in accordance with paragraph 3(2) and (3);

• “profits” includes gains;

• “provision of foster care” has the meaning given in paragraph 4;

• “relevant chargeable period” is to be construed in accordance with paragraph 16(5);

• “relevant individual” is to be construed in accordance with paragraph 16(2);

• “total foster care receipts” is to be construed in accordance with paragraph 5.