726 Meaning of “care provider”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

726  Meaning of “care provider”

(1)     In section 725 “care provider” means a person who—

(a)     carries on a trade, profession or vocation which consists of or includes the provision of care, and

(b)     meets the care registration requirement.

[(2)     A person meets the care registration requirement in relation to care provided in England if the person is registered under Part 2 of the Care Standards Act 2000 or Chapter 2 of Part 1 of the Health

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