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9. In section 726 of the Income Tax (Trading and Other Income) Act 2005(1) (meaning of “care provider”) for subsection (3) substitute—
“(3) A person meets the care registration requirement in relation to care provided in Scotland if the person provides care as, or as part of, a service which is registered under—
(a)Chapter 3 of Part 5 of the Public Services Reform (Scotland) Act 2010 (asp 8), or
(b)section 10Q of the National Health Service (Scotland) Act 1978 (c. 29).”.
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