Regulation 3 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

For subsection (3)(e) substitute–—

“(3)

(e) by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016^f1.”