30U.K.ITTOIA 2005 is amended as follows.
31U.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 ”.
33U.K.In section 688(2)(b) (income charged), for “foster care” substitute “ qualifying care ”.
34U.K.In the heading of Part 7, for “FOSTER-CARE” substitute “ QUALIFYING CARE ”.
35U.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 ”.