The Qualifying Care Relief (Specified Social Care Schemes) Order 2011

Interpretation

2.  In this Order—

“L” is a local authority or a health service body within section 986 (meaning of “health service body”) of the Corporation Tax Act 2010(1).

“looked after child” means a child—

(a)

in England and Wales, to whom section 22C (ways in which looked after children are to be accommodated and maintained) of the Children Act 1989(2) applies,

(b)

in Scotland, to whom section 26 (manner of provision of accommodation to child looked after by a local authority) of the Children (Scotland) Act 1995(3) applies, and

(c)

in Northern Ireland, to whom Article 27(2) (accommodation and maintenance for children) of the Children (Northern Ireland) Order 1995(4) applies.

“section 806A” means section 806A (meaning of providing shared lives care) of the Income Tax (Trading and Other Income) Act 2005,

“X” is a person who, by reason of age, illness, disability or other vulnerability, is in need of care, and

“Y” is the individual in section 806A(1).

(1)

2010 c. 4.

(2)

1989 c. 41. Section 22C was inserted by section 8(1) of the Children and Young Persons Act 2008 (c. 23).

(3)

1995 c. 36. Section 26(2)(b)(i) was substituted by paragraph 9 of Schedule 1 to the Children and Young Persons Act 2008.

(4)

S.I. 1995/755 (N.I. 2), as amended by Schedule 4 to the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003 S.I. 2003/431 (N.I. 9).