Correction Slip
This statutory instrument correction notice addresses typographical errors within The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer's Additional Person Payment) Regulations 2026, specifically requiring that the term 'Carer's Additional Person Payment' be uniformly corrected to 'Carer Additional Person Payment' throughout the main title, the first regulation, regulation 2(5), and the Explanatory Note to ensure precise legal drafting and consistency.
Arguments For
Correcting typographical errors ensures legal accuracy and clarity in the application of tax regulations concerning benefits administered by the Scottish Government.
Maintaining consistency in the naming of the 'Carer Additional Person Payment' across all related statutory instruments prevents confusion for taxpayers, administrators, and legal professionals.
This correction upholds the principle of legal precision, ensuring that the intended fiscal treatment for the Scottish Carer Supplement and the exemption for the related payment are correctly recorded in primary legislation.
Arguments Against
The necessity of issuing a correction shortly after the original regulation implies an initial oversight in the drafting or proofreading process that required subsequent remedial action.
The correction only addresses textual inconsistencies ('Carer's' vs 'Carer') and does not alter the substantive policy, suggesting the underlying legal instrument required immediate minor amendment to secure its intended effect.
2026 No. 93
INCOME TAX
The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer's Additional Person Payment) Regulations 2026
This identifies the instrument as Statutory Instrument (SI) number 93 of 2026, relating to the area of Income Tax.
The full title names the subject matter: establishing the income tax rules for the Scottish Carer Supplement and confirming the tax exemption for what was originally termed 'Carer's Additional Person Payment'.
ISBN 978-0-34-827915-3
This provides the specific International Standard Book Number assigned to this official publication.
CORRECTION
Page 1, in the main SI title: 'Carer's Additional Person Payment' should read 'Carer Additional Person Payment';
Page 1, regulation 1, line two: 'Carer's Additional Person Payment' should read 'Carer Additional Person Payment';
Page 2, regulation 2(5), in the inserted entry in section 677(1), Table B: 'Carer's Additional Person Payment' should read 'Carer Additional Person Payment'; and
Page 2, Explanatory Note, lines five and six: 'Carer's Additional Person Payment' should read 'Carer Additional Person Payment'.
This section details the specific textual amendments necessary for the original Regulations.
The core error identified is the inclusion of an apostrophe in 'Carer's Additional Person Payment', which must be removed, changing it to 'Carer Additional Person Payment'.
These corrections are applied across four locations: the primary title, the first regulation (superseding clause), Regulation 2(5) within the context of an amendment to section 677(1) Table B of existing tax law, and within the accompanying Explanatory Note.
May 2026
This indicates the month and year when this correction document was officially issued.
PRINTED AND PUBLISHED IN THE UNITED KINGDOM BY THE STATIONERY OFFICE LIMITED under the authority and superintendence of Saul Nassé, Controller of His Majesty's Stationery Office and King's Printer of Acts of Parliament.
This furnishes the traditional publishing details, noting that the document was produced in the UK by the official government printer under the authority of the King's Printer.
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