Income Tax Act 2007 (c. 3)

I1256

1

Section 38 of the Income Tax Act 2007 is amended as follows.

2

In subsection (2), for paragraph (b) substitute—

b

registered as a severely sight-impaired adult in a register kept under section 18(1) of the Social Services and Well-being (Wales) Act 2014 (registers kept by local authorities in Wales).

3

In subsection (4)204

a

in paragraph (a)—

i

omit “as a blind person in a register kept under section 29 of the National Assistance Act 1948 or”;

ii

after “Care Act 2014” insert “or section 18(1) of the Social Services and Well-being (Wales) Act 2014”;

b

in paragraph (b), omit “of blindness or”.