20. Relief for premiums under qualifying long-term care policies, etc.

The Principal Act is amended -

(a) in Chapter 1 of Part 15 -

(i) by the insertion in Part 2 of the Table to section 458 of "Section 470A" after "Section 470", and

(ii) by the insertion of the following after section 470:

"Relief for premiums under qualifying long-term care policies.

470A.   

(1) In this section -

'activities of daily living' means one or more of the following, that is to say, washing, dressing, feeding, toileting, mobility and transferring;

'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

'long-term care services' means necessary diagnostic, preventive, therapeutic, curing, treating, mitigating and rehabilitative services and maintenance or personal care services carried out by or on the advice of a practitioner;

'maintenance or personal care services' means any care the primary purpose of which is the provision of needed assistance with any of the disabilities as a result of which an i

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