Valid from 06/04/2005
(1)An individual qualifies for foster-care relief for a tax year if the individual—
(a)has foster-care receipts for the tax year (see section 805), and
(b)does not derive any taxable income other than foster-care receipts from a relevant trade or arrangement.
(2)“Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
(3)A relevant trade or arrangement is one from which the individual derives foster-care receipts for the tax year.