Finance (No. 3) Act 2010

Consequential amendments U.K.

30 U.K. ITTOIA 2005 is amended as follows.

31 U.K. In section 1(5) (overview of Act), for “foster-care” substitute “ qualifying care ”.

32 (1) In section 23 (rent-a-room and foster-care relief)— U.K.

(a) in subsection (3), for “foster-care” substitute “ qualifying care ”, and

(b) in subsection (4), for “foster care” substitute “ qualifying care ”.

(2) Accordingly—

(a) in the heading of that section, for “foster-care” substitute “ qualifying care ”, and

(b) in the heading immediately preceding that section, for “foster-care” substitute “ qualifying care ”.

33 U.K. In section 688(2)(b) (income charged), for “foster care” substitute “ qualifying care ”.

34 U.K. In the heading of Part 7, for “FOSTER-CARE” substitute “ QUALIFYING CARE ”.

35 U.K. In the table in Part 2 of Schedule 4 (index of expressions defined in this Act etc)—

(a) omit the entries for “foster-care receipts” and “foster-care relief”,

(b) after the entry for “provides foster care” insert—

“provides qualifying care (in Chapter 2 of Part 7)	section 805A
provides shared lives care (in Chapter 2 of Part 7)	section 806A”,

(c) after the entry for “purchased life annuity” insert—

“qualifying care receipts (in Chapter 2 of Part 7)	section 805
qualifying care relief (in Chapter 2 of Part 7)	section 803(1)”,

(d) after the entry for “residence” insert—

“residence (in Chapter 2 of Part 7)

section 806B”,

and

(e) in the entry for “total foster-care receipts”, for “foster-care” substitute “ qualifying care ”.