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The Health and Social Care Act 2008 (Consequential Amendments No.2) Order 2010
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Health and Social Care Act 2008 (Consequential Amendments No.2) Order 2010 No. 813
Amendment of the Income Tax (Trading and Other Income) Act 2005
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16. In section 726 of the Income Tax (Trading and Other Income) Act 2005 (meaning of “care provider”)(1), 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.”.
(1)
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