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.