SCHEDULES

SCHEDULE 5Enterprise management incentives

Part 3Qualifying companies

Excluded activities: nursing homes and residential care homes

22

1

This paragraph supplements paragraph 16(k).

2

“Nursing home” means an establishment that exists wholly or mainly for the provision of nursing care—

a

for persons suffering from sickness, injury or infirmity, or

b

for women who are pregnant or have given birth to children.

3

“Residential care home” means an establishment that exists wholly or mainly for the provision of residential accommodation, together with board and personal care, for persons in need of personal care by reason of—

a

old age,

b

mental or physical disability,

c

past or present dependence on alcohol or drugs,

d

any past illness, or

e

past or present mental disorder.

4

The activities of a person are not to be taken to fall within paragraph 16(k) unless that person has an estate or interest in, or is in occupation of, the nursing home or residential care home in question.