Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 20036
After subsection (8) insert—
9
In subsection (7)(c), “relative in relation to a child, also includes—
a
a local authority foster parent in relation to the child,
b
a foster parent with whom the child has been placed by a voluntary organisation,
c
a person who fosters the child privately (within the meaning of section 66 of the Children Act 19896, or
d
a step-parent of the child.