SCHEDULES
SCHEDULE 1Shared lives care
Extension of foster-care relief
25
In section 824(1)(a) and (2)(b)
(capital allowances: introduction), for “foster-care” substitute “
qualifying care
”
.
In section 824(1)(a) and (2)(b)
(capital allowances: introduction), for “foster-care” substitute “
qualifying care
”
.