Paragraph 9

In section 726 of the Income Tax (Trading and Other Income) Act 2005^f1 (meaning of “care provider”) for subsection (3) substitute—

“(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).”.