xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

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

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

I1Reg. 225 in force at 6.4.2016, see reg. 2(1)