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Income Tax (Trading and Other Income) Act 2005 (c. 5)E+W

222.  The Income Tax (Trading and Other Income) Act 2005 is amended as follows.E+W

Commencement Information

I1Reg. 222 in force at 6.4.2016, see reg. 2(1)

223.  In section 744(1) (payments to adopters, etc: England and Wales)—E+W

(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)”.

Commencement Information

I2Reg. 223 in force at 6.4.2016, see reg. 2(1)

224.  In section 776(2A)(2) (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)”.E+W

Commencement Information

I3Reg. 224 in force at 6.4.2016, see reg. 2(1)

225.  In section 806 (meaning of providing foster care)—E+W

(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.

Commencement Information

I4Reg. 225 in force at 6.4.2016, see reg. 2(1)

(1)

Section 744 was amended by the Finance (No 3) Act 2010 (c. 33), section 2(2).

(2)

Section 776(2A) was inserted by the Children and Young Persons Act 2008, section 21(4).