36.  In regulation 14(2)(b) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) (definition of child care)—

(a)in paragraph (i) for “section 2” to “that Act;” substitute “schedule 12 to the Public Services Reform (Scotland) Act 2010 and is registered under Part 5 of that Act;”

(b)in paragraph (ia) for “sections 2(7)” to “2001; or” substitute “paragraph 5 of schedule 12 to the Public Services Reform (Scotland) Act 2010; or”,

(c)in paragraph (ii) for “section 2” to “Act; or” substitute “schedule 12 to the Public Services Reform (Scotland) Act 2010 and is registered under Part 5 of that Act; or”.