Income Tax (Trading and Other Income) Act 2005 (c. 5) E+W

26.  In section 726 of the Income Tax (Trading and Other Income) Act 2005, for subsection (2A)(1) substitute—

“(2A) A person meets the care registration requirement in relation to care provided in Wales if the person is registered under—

(a) Part 2 of the Care Standards Act 2000, or

(b) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016 (anaw 2),

in respect of the provision of the care.”

Commencement Information

I1 Reg. 26 in force at 2.4.2018, see reg. 2(1)

(1)

Subsection (2A) was inserted by S.I. 2010/813, article 16.