(This note is not part of the Order)
This Order repeals paragraph 24 of schedule 3 to the Regulation of Care (Scotland) Act 2001 which, if brought into force, would make modifications to Schedules 14 and 15 to the Finance Act 2000 (c. 17) which make provision for two tax incentives: enterprise management incentives and the corporate venturing scheme respectively. Fiscal, economic and monetary policy (including, among other things, taxes and excise duties) is a reserved matter for the purposes of the Scotland Act 1998 (Section A1 of Part II of Schedule 5 to the 1998 Act).