Sch 1 para 32
(1) In section 23 (rent-a-room and foster-care relief)— (a) in subsection (3), for “foster-care” substitute “ qualifying care ” , and (b) in subsection (4), for “foster care” substitute “ qualifying care ” . (2) Accordingly— (a) in the heading of that section, for “ foster-care ” substitute “ qualifying care ” , and (b) in the heading immediately preceding that section, for “ foster-care ” substitute “ qualifying care ” .