SCHEDULES
SCHEDULE 1Shared lives care
Extension of foster-care relief
22
1
Section 821 (meaning of “relevant limit”) is amended as follows.
2
In subsection (1)—
a
for “foster-care” substitute “
qualifying care
”
, and
b
in paragraph (b), before “child” insert “
adult or
”
.
3
In subsection (2), before “child”, in both places where it occurs, insert “
adult or
”
.