Income and Corporation Taxes Act 1988 (c.1)S
14In section 155A(6) of the Income and Corporation Taxes Act 1988 (care for children)—
(a)in paragraph (a), the words “section 1 of the Nurseries and Child-Minders Regulation Act 1948 or" are repealed;
(b)the word “or" immediately following that paragraph is repealed;
(c)in paragraph (b), the words “section 71 or" are repealed;
F1(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 3 para. 14(d)(e) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
Commencement Information
I1Sch. 3 para. 14 wholly in force at 1.4.2002, see s. 81(2)-(4) and S.S.I. 2002/162, art. 2(h) (subject to arts. 3-13)