3(1)Section 804 (person who qualifies for relief) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)An individual qualifies for qualifying care relief for a tax year if the individual—
(a)has qualifying care receipts for the tax year (see section 805), and
(b)does not derive any taxable income, other than qualifying care receipts, from a relevant trade or arrangement.”
(3)In subsection (3), for “foster-care” substitute “ qualifying care ”.
(4)After that subsection insert—
“(4)Subsection (1) is subject to section 804A.”