Regulation of Care (Scotland) Act 2001

Finance Act 2000 (c. 17)

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”.