The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011

6.  In the Income Tax (Earnings and Pensions) Act 2003(1)—

(a) in section 318(5)(b) (exemption for employer-provided childcare: registration requirements) for “Part 1 or 2 of the Regulation of Care (Scotland) Act 2001” substitute “Part 5 of the Public Services Reform (Scotland) Act 2010”;

(b) in section 318C(4) (childcare: meaning of “qualifying child care”)—

(i) in paragraph (a)(i) for “within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001” substitute “as defined by paragraphs 12 and 13 respectively of schedule 12 to the Public Services Reform (Scotland) Act 2010”;

(ii) in paragraph (a)(ii) for “Part 1” substitute “Chapter 3 of Part 5”;

(iii) in paragraph (b)(i) for “within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001” substitute “as defined by paragraphs 12 and 13 respectively of schedule 12 to the Public Services Reform (Scotland) Act 2010”;

(iv) in paragraph (b)(ii) for “Part 2” substitute “Chapter 4 of Part 5”.

(1)

2003 c.1. Sections 318 and 318C were relevantly amended by the Finance Act 2004 (c.12), Schedule 13, paragraph 1 and section 318C was relevantly amended by S.I. 2009/2888 and 2011/775.