SCHEDULE 2Establishment of Social Care and Social Work Improvement Scotland and Healthcare Improvement Scotland and dissolution of the Scottish Commission for the Regulation of Care: modification of enactments

PART 1Primary legislation

Income Tax (Earnings and Pensions) Act 2003

6

In the Income Tax (Earnings and Pensions) Act 200314—

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”.