3AAn individual may be in the care of 2 or more other individuals at the same time

#### 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. 76 Clause 2 of Schedule 3 After “For the purposes of this Act”, insert “and subject to subclause (2)”. 77 At the end of clause 2 of Schedule 3 Add: (2) If an individual dies before the end of a particular income year, the individual’s adjusted taxable income for that year is to be calculated in accordance with the following formula:  where: > income of individual to date of death means the amount that would, but for the operation of this subclause, have been the amount of adjusted taxable income of the individual for the particular income year in which the individual died if, so far as that particular individual is concerned, that year had comprised only those days preceding the individual’s death. 78 After clause 3 of Schedule 3 Insert: