#### 3A An individual may be in the care of 2 or more other individuals at the same time For the avoidance of doubt, except where express provision is made to the contrary, an individual may be taken, for the purposes of this Act, to be in the care of 2 or more other individuals at the same time.

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Section 3A - A New Tax System (Family Assistance) Act 1999 - An individual may be in the care of 2 or more other individuals at the same time — Zoe