# The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011, Paragraph 9


In section 726 of the Income Tax (Trading and Other Income) Act 2005 (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).”.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111513903/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.