{
  "url": "https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011/schedule-2/paragraph-9.json",
  "legislation": "ukdsi/2011/9780111513903",
  "legislation_title": "The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011",
  "path": "schedule/2/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In section 726 of the Income Tax (Trading and Other Income) Act 2005 (meaning of “care provider”) for subsection (3) substitute—\n“(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—\n(a) Chapter 3 of Part 5 of the Public Services Reform (Scotland) Act 2010 (asp 8), or\n(b) section 10Q of the National Health Service (Scotland) Act 1978 (c. 29).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.5. There are amendments to section 726 not relevant to this Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111513903/schedule/2/paragraph/9",
    "retrieved_at": "2026-10-30T14:53:08.267270+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."
}