SCHEDULES

SCHEDULE 1Shared lives care

Extension of foster-care relief

12

1

Section 811 (the amount per child) is amended as follows.

2

For subsection (1) substitute—

1

An individual's amount per adult or child for a tax year is found by multiplying—

a

the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by

b

the weekly amount for the adult or child.

1A

The weekly amount for an adult is £250.

3

In subsection (3), for “subsection (2)” substitute “ subsection (1A) or (2) ”.

4

In subsection (4), for “foster care for a child” substitute “ qualifying care for an adult or child ”.

5

Accordingly, in the heading, before “child” insert “ adult or ”.