806 Meaning of providing foster care
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

806  Meaning of providing foster care

(1)     For the purposes of this Chapter foster care is provided if an individual—

(a)     provides accommodation and maintenance for a child, and

(b)     does so as a foster carer.

[(2)     An individual is a foster carer if the child is placed with the individual by virtue of a compulsory supervision order or interim compulsory supervision order, or under any of the following enactments, unless the individual is excluded by subsection (5).]

(3)     The enactments are—

(a)     section [22C] or 59(1)(a) of the Children Act 1989 (c 41) (provision of accommodation for children by local authorities or voluntary organisations),

[(aa)     section 81 of the Social Services and Well-being (Wales) Act 2014 (provision of accommodation for children by local authorities),]

(b)     regulations under section 5 of the

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