Income Tax (Trading and Other Income) Act 2005
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).”.