Related HMRC Manuals

726(1)  In section 725care 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.

726(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 and Social Care Act 2008 in respect of the provision of care.

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