Regulation of Care (Scotland) Act 2001 (asp 8)

SCHEDULE 3 MINOR AND CONSEQUENTIAL AMENDMENTS

Income and Corporation Taxes Act 1988 (c. 1)

14 In 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(a) in paragraph (a), the words “section 1 of the Nurseries and Child-Minders Regulation Act 1948 or” are repealed;

(b) the word “or” immediately following that paragraph is repealed;

(c) in paragraph (b), the words “section 71 or” are repealed;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.”.