Point in time view as at 06/04/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Excluded activities: nursing homes and residential care homes is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
22(1)This paragraph supplements paragraph 16(k).U.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.
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