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

I1225

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.