[257MQA Excluded activities: nursing homes and residential care homes]
Income Tax Act 2007 (2007 c 3) | Legislation

[257MQA  Excluded activities: nursing homes and residential care homes]

[(1)     This section supplements section 257MQ(1)(bc).

(2)     “Nursing home” means any establishment which exists wholly or mainly for the provision of nursing care—

(a)     for persons suffering

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