24(1)The Finance Act 2000 is amended as follows.
(2)In Schedule 14—
(a)in paragraph 19 (excluded activities)—
(i)in sub-paragraph (1)(j), at the end there is added “or providing or managing a care home service”; and
(ii)(in sub-paragraph (2), for the words “and residential care homes” there is substituted “, residential care homes and care home services”; and
(b)in paragraph 25 (interpretation)—
(i)in sub-paragraph (3), after the word “establishment” there is inserted “(not being an establishment in Scotland)”;
(ii)after that sub-paragraph there is inserted—
“(3A)“Care home service” has the meaning given by section 2(3) of the Regulation of Care (Scotland) Act 2001 (asp 8).”; and
(iii)in sub-paragraph (4), at the end there is added “or the accommodation which the care home service provides”.
(3)In Schedule 15—
(a)in paragraph 26 (excluded activities)—
(i)in sub-paragraph (1)(j), at the end there is added “or providing or managing a care home service”; and
(ii)in sub-paragraph (2), for the words “and residential care homes” there is substituted “, residential care homes and care home services”; and
(b)in paragraph 32 (interpretation)—
(i)in sub-paragraph (3), after the word “establishment” there is inserted “(not being an establishment in Scotland)”;
(ii)after that sub-paragraph there is inserted—
“(3A)“Care home service” has the meaning given by section 2(3) of the Regulation of Care (Scotland) Act 2001 (asp 8).”; and
(iii)in sub-paragraph (4), at the end there is added “or the accommodation which the care home service provides”.