{
  "url": "https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011/schedule-2/paragraph-6.json",
  "legislation": "ukdsi/2011/9780111513903",
  "legislation_title": "The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-public-services-reform-scotland-act-2010-consequential-modifications-of-enactments-order-2011",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In the Income Tax (Earnings and Pensions) Act 2003—\n(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”;\n(b) in section 318C(4) (childcare: meaning of “qualifying child care”)—\n(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”;\n(ii) in paragraph (a)(ii) for “Part 1” substitute “Chapter 3 of Part 5”;\n(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”;\n(iv) in paragraph (b)(ii) for “Part 2” substitute “Chapter 4 of Part 5”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111513903/schedule/2/paragraph/6",
    "retrieved_at": "2026-10-30T14:53:08.267270+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}