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14In section 155A(6) of the Income and Corporation Taxes Act 1988 (care for children)—
(a)in paragraph (a), the words “section 1 of the Nurseries and Child-Minders Regulation Act 1948 or” are repealed;
(b)the word “or” immediately following that paragraph is repealed;
(c)in paragraph (b), the words “section 71 or” are repealed;
(d)after paragraph (b), there is inserted— “, or
(c)the provision of such care constitutes the provision of a care service (within the meaning of the Registration of Care (Scotland) Act 2001 (asp 8)),”; and
(e)at the end there is added “or the care service is registered under that Act of 2001.”.
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