SCHEDULES

SCHEDULE 1Shared lives care

Extension of foster-care relief

5

(1)

In section 805(1) (meaning of “foster-care receipts”)—

(a)

for “foster-care” substitute “ qualifying care ”, and

(b)

in paragraph (a), for “foster care” substitute “ qualifying care ”.

(2)

Accordingly, in the heading of section 805, for “foster-care” substitute qualifying care.