{
  "url": "https://openlegislation.uk/draft-health-and-social-care-act-2008-consequential-amendments-no2-order-2010/article-16",
  "json_url": "https://openlegislation.uk/draft-health-and-social-care-act-2008-consequential-amendments-no2-order-2010/article-16.json",
  "legislation": "ukdsi/2010/9780111491003",
  "legislation_title": "The Health and Social Care Act 2008 (Consequential Amendments No.2) Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-health-and-social-care-act-2008-consequential-amendments-no2-order-2010",
  "path": "article/16",
  "kind": "article",
  "number": "16",
  "heading": "Amendment of the Income Tax (Trading and Other Income) Act 2005",
  "text": "In section 726 of the Income Tax (Trading and Other Income) Act 2005 (meaning of “care provider”), for subsection (2) substitute—\n“(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.\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111491003/article/16",
    "retrieved_at": "2026-10-30T14:56:04.890749+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}