SCHEDULES
SCHEDULE 1Shared lives care
Extension of foster-care relief
19
In section 818(1)(a) and (b)
(election for alternative method of calculating profits), for “foster-care” substitute “
qualifying care
”
.
In section 818(1)(a) and (b)
(election for alternative method of calculating profits), for “foster-care” substitute “
qualifying care
”
.