Mental Health Act 20266

Amendment of Taxes Consolidation Act 1997

238. The Taxes Consolidation Act 1997 is amended—

(a) in section 268—

(i) in subsection (1C)—

(I) by the substitution of “a registered acute mental health centre (within the meaning of section 2 of the Mental Health Act 2026)” for “a centre (within the meaning of section 62 of the Mental Health Act 2001 )”, and

(II) by the deletion of paragraph (a),

and

(ii) in subsection (2A), in paragraph (f)(xv) of the definition of “qualifying hospital” by the substitution of “within the meaning of the Mental Health Act 2026” for “within the meaning of the Mental Health Act 2001 ”,

and

(b) in section 1008A(1), in the definition of “relevant medical services”, by the substitution of the following paragraph for paragraph (j):

“(j) the Mental Health Act 2026,”.