Regulation 5 Amendment of the Individual Learning Account (Scotland) Regulations 2004
(1)
Regulation 3 (qualifying persons (learning account holders)) is amended as follows.
(2)
Omit paragraph (1).
(3)
In paragraph (2) for “the qualifying arrangements named “ILA Scotland Targeted Arrangements”” substitute “ILA Scotland”.
(4)
In paragraph (3) for “the age of 18” substitute “the age of 16”.
(5)
In paragraph (7)–
(a)
in sub-paragraph (a) after “earnings” insert “and pension income”; and
(b)
after sub-paragraph (b)(vi) insert–
“(vii)employment support allowance payable under Part I of the Welfare Reform Act 2007f1.”.
(6)
After paragraph (9) insert–
“(9A)For the purposes of this regulation, “pension income” shall have the meaning given to it in section 566(2) of the Income Tax (Earnings and Pensions) Act 2003f2.”.
(7)
Omit paragraphs (10) and (11).