Care workersE+W+S
9(1)A person shall be disregarded for the purposes of discount on a particular day if—E+W+S
(a)on the day he is engaged in providing care or support (or both) to another person or other persons; and
(b)such conditions as may be prescribed are fulfilled.
(2)Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—
(a)require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;
(b)relate to the period for which the person is engaged in providing care or support (or both);
(c)require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;
(d)require his capital not to exceed a prescribed amount;
(e)require him to be resident in prescribed premises;
(f)require him not to exceed a prescribed age;
(g)require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).