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Income Tax (Trading and Other Income) Act 2005

Section 726: Meaning of “care provider”

2789.This section defines “care provider” for the purposes of section 725(1). It is based on section 580C of ICTA.

2790.Subsection (3) is drafted slightly differently from the wording on which it is based, namely section 580C(4)(b) of ICTA, which refers to “care which is registered under the relevant enactment”. The section reflects the fact that it is the service of care that is registered under that Act, rather than “care”.

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