(1) Chapter 1 of Part 7 of the Principal Act is amended -

(a) by deleting section 192B, and

(b) by inserting the following section:

"192BA. Exemption of certain payments made or authorised by Child and Family Agency

(1) In this section -

'carer', in relation to an individual, means a person who is or was a foster parent or relative of the individual or who takes care of the individual on behalf of the Child and Family Agency;

'foster parent' has the meaning assigned to it in the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995);

'Minister' means the Minister for Children and Youth Affairs;

'qualifying payment' means a payment which is -

(a)

(i) described in column (1) of the Table to this section,

(ii) paid on a basis specified in column (2) of that Table, and

(iii) made or authorised by the Child and Family Agency on behalf of the Minister,

or

(b) made in accordance with the law of any other Member State and which corresponds to a payment referred to in paragraph (a);