Income Tax Act 2007 (c. 3) E+W

256.—(1) Section 38 of the Income Tax Act 2007 is amended as follows. E+W

(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)(1)—

(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”.

Commencement Information

I1 Reg. 256 in force at 6.4.2016, see reg. 2(1)

(1)

Section 38(4) was amended by S.I. 2015/914, Schedule, paragraph 88(1), (4)(a).