# The Health and Social Care Act 2008 (Consequential Amendments No.2) Order 2010, Article 16: Amendment of the Income Tax (Trading and Other Income) Act 2005

Extent: E+W+S+N.I.

In section 726 of the Income Tax (Trading and Other Income) Act 2005 (meaning of “care provider”), for subsection (2) substitute—
“(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.
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2010/813/article/16 (the official version)
Page: https://openlegislation.uk/health-and-social-care-act-2008-consequential-amendments-no2-order-2010/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.