BIM52755 - Care providers: qualifying care relief: foster care

S806 Income Tax (Trading and Other Income) Act 2005

For the purposes of qualifying care relief, foster care is provided if an individual provides accommodation and maintenance for a child as a foster carer.

A foster carer is a person:

  1. with whom a child has been placed under 22C or S59(1) Children Act 1989 (CA 1989), or
  2. with whom a child has been placed under regulations made under S5 Social Work (Scotland) Act 1968 (SW(S)A 1968), or
  3. with whom a child has been placed under a compulsory supervision order made under S83 Children바카라 사이트™s Hearings (Scotland) Act 2011 or under an interim compulsory supervision order made under S86 Children바카라 사이트™s Hearings (Scotland) Act 2011, or
  4. with whom a child has been placed under Article 27(2)(a) or 75(1)(a) Children (Northern Ireland) Order 1995, SI 1995/755, or,
  5. who is approved as a foster carer by a local authority or voluntary organisation in accordance with regulations under S5 SW(S)A 1968 and is providing accommodation for the child who is being 바카라 사이트˜looked after바카라 사이트™ by a local authority within the meaning of S17(6) C(S)A 1995 or is subject to an order or warrant made by the children바카라 사이트™s hearing or sheriff under the Children바카라 사이트™s Hearings (Scotland) Act 2011.