Paragraph 25

United Kingdom

(1)

This paragraph supplements paragraph 19(1)(j).

(2)

“Nursing home” means an establishment that exists wholly or mainly for the provision of nursing care—

(a)

for persons suffering from sickness, injury or infirmity, or

(b)

for women who are pregnant or have given birth to children.

(3)

“Residential care home” means an establishment that exists wholly or mainly for the provision of residential accommodation, together with board and personal care, for persons in need of personal care by reason of—

(a)

old age,

(b)

mental or physical disability,

(c)

past or present dependence on alcohol or drugs,

(d)

any past illness, or

(e)

past or present mental disorder.

(4)

The activities of a person shall not be taken to fall within paragraph 19(1)(j) unless that person has an estate or interest in, or is in occupation of, the nursing home or residential care home in question.

Notes on Schedule 14

Textual amendments

F1: Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)