Regulation 256 I1
England and Wales
(1)
Section 38 of the Income Tax Act 2007 is amended as follows.
(2)
In subsection (2), for paragraph (b) substitute—
“(b)registered as a severely sight-impaired adult in a register kept under section 18(1) of the Social Services and Well-being (Wales) Act 2014 (registers kept by local authorities in Wales).”
(3)
In subsection (4)f1—
(a)
in paragraph (a)—
(i)
omit “as a blind person in a register kept under section 29 of the National Assistance Act 1948 or”;
(ii)
after “Care Act 2014” insert “or section 18(1) of the Social Services and Well-being (Wales) Act 2014”;
(b)
in paragraph (b), omit “of blindness or”.
Annotations
Commencement
- I1
Reg. 256 in force at 6.4.2016, see reg. 2(1)
Footnotes
- f1
-
Section 38(4) was amended by S.I. 2015/914, Schedule, paragraph 88(1), (4)(a).