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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Section 726
Version Superseded: 02/04/2018
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- 06/04/2005- Amendment
- 01/10/2010- Amendment
- 28/10/2011- Amendment
- 17/07/2012
Point in time - 02/04/2018- Amendment
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726Meaning of “care provider”U.K.
This section has no associated Explanatory Notes
(1)In section 725 “care provider” means a person who—
(a)carries on a trade, profession or vocation which consists of or includes the provision of care, and
(b)meets the care registration requirement.
[F1(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.]
[F2(3)A person meets the care registration requirement in relation to care provided in Scotland if the person provides care as, or as part of, a service which is registered under—
(a)Chapter 3 of Part 5 of the Public Services Reform (Scotland) Act 2010 (asp 8), or
(b)section 10Q of the National Health Service (Scotland) Act 1978 (c. 29).]
(4)A person meets the care registration requirement in relation to care provided in Northern Ireland if the person is registered in respect of the provision of care under—
(a)Part 2 or 3 of the Registered Homes (Northern Ireland) Order 1992 (S.I. 1992/3204 (N.I. 20)), or
(b)Part 3 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003 (S.I. 2003/431 (N.I. 9)).
(5)A person meets the care registration requirement in relation to care provided in a territory outside the United Kingdom if the person meets requirements under the law of that territory relating to the provision of care that are comparable to those mentioned in subsections (2) to (4).
(6)The Treasury may by order amend this section.
Textual Amendments
F1S. 726(2)(2A) substituted for s. 726(2) (1.10.2010) by The Health and Social Care Act 2008 (Consequential Amendments No.2) Order 2010 (S.I. 2010/813), arts. 1(1), 16
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