12(1)Section 811 (the amount per child) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)An individual's amount per adult or child for a tax year is found by multiplying—
(a)the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by
(b)the weekly amount for the adult or child.
(1A)The weekly amount for an adult is £250.”
(3)In subsection (3), for “subsection (2)” substitute “ subsection (1A) or (2) ”.
(4)In subsection (4), for “foster care for a child” substitute “ qualifying care for an adult or child ”.
(5)Accordingly, in the heading, before “child” insert “ adult or ”.