Income Tax (Trading and Other Income) Act 2005 (c. 5)
I1222
The Income Tax (Trading and Other Income) Act 2005 is amended as follows.
I2223
In section 744194 (payments to adopters, etc: England and Wales)—
a
after subsection (1)(i) insert—
j
payments made to a person under sections 37 to 39 of the Social Services and Well-being (Wales) Act 2014 (meeting care and support needs of children) by reason of that person being named in a child arrangements order as a person with whom a child is to live.
b
in subsection (2) for “or (i)” substitute “, (i) or (j)”.
I3224
In section 776(2A)195 (scholarship income) at end insert “or under sections 110(6) or 112(2) of the Social Services and Well-being (Wales) Act 2014 (duty to make payments to certain young people who pursue higher education)”.
I4225
In section 806 (meaning of providing foster care)—
a
in subsection (3) after paragraph (a) insert—
aa
section 81 of the Social Services and Well-being (Wales) Act 2014 (provision of accommodation for children by local authorities).
b
in subsection (5) after paragraph (e) insert—
f
an individual with whom the child is placed under a placement falling within section 81(6)(d) of the Social Services and Well-being (Wales) Act 2014.