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.”
(1)
Subsection (2A) was inserted by S.I. 2010/813, article 16.