2005 c. 5.

http://www.legislation.gov.uk/uksi/2010/813/article/16/madeThe Health and Social Care Act 2008 (Consequential Amendments No.2) Order 2010National Health Service (NHS)Health, well-being and careCareMedical and psychiatric treatmentHealth care services and specialismsenKing's Printer of Acts of Parliament2017-07-04NATIONAL HEALTH SERVICEPUBLIC HEALTHSOCIAL CAREThis Order, which is to come into force on 1st October 2010, makes amendments to certain primary legislation consequential on the replacement, for England, of the registration of health and social care providers under Part 2 of the Care Standards Act 2000 with the new registration system under Part 1 of the Health and Social Care Act 2008.
16Amendment of the Income Tax (Trading and Other Income) Act 2005

In section 726 of the Income Tax (Trading and Other Income) Act 2005 (meaning of “care provider”), for subsection (2) substitute—

2

A person meets the care registration requirement in relation to care provided in England if the person is registered under Part 2 of the Care Standards Act 2000 or Chapter 2 of Part 1 of the Health and Social Care Act 2008 in respect of the provision of care.

2A

A person meets the care registration requirement in relation to care provided in Wales if the person is registered under Part 2 of the Care Standards Act 2000 in respect of the provision of care.

.

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<ref href="http://www.legislation.gov.uk/id/ukpga/2005/5">2005 c. 5</ref>
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In section 726 of the Income Tax (Trading and Other Income) Act 2005 (meaning of “care provider”)
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, for subsection (2) substitute—
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