This Act comes into force on the day after the date on which it receives the Royal assent.

This Act binds the Crown.

The purpose of this Act is to—

• (a) repeal the Disabled Persons Employment Promotion Act 1960 (the Act); and

• (b) provide for matters arising from the repeal of the Act until the expiry of the transitional period on 30 November 2007.

In this Act,—

The Disabled Persons Employment Promotion Act 1960 (1960 No 42) is repealed.

Despite the repeal of the Act, sections 3 to 5 of the Act continue in force until 30 November 2007 in respect of applications for approval received by the Minister before the commencement of this Act.

Despite the repeal of the Act, an exemption granted to an organisation listed in Schedule 1 or Schedule 2 of the Disabled Persons Employment Promotion Order 2002 continues in force until the earlier of—

• (a) the exemption becoming void and of no effect under section 3(3) of the Act; or

• (b) 30 November 2007.

Despite the repeal of the Act, any nominal amounts derived by a disabled person from therapeutic activities undertaken in a sheltered workshop must continue to be treated as exempt income for the purpose of section CB 6(a)(i) of the Income Tax Act 1994 and section CW 27(1)(d) of the Income Tax Act 2004 and section CW 33(1)(d) of the Income Tax Act 2007.

(1) Despite the repeal of the Act, the terms disabled person and sheltered workshop continue, for the purposes of any other enactment, to have the same meanings as in section 2 of the Act.

(2) This section applies to avoid doubt.

Section 10(1)(a) of the Protection of Personal and Property Rights Act 1988 (1988 No 4) is consequentially repealed.