Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003
This
adran has no associated
Memorandwm Esboniadol
3. In subsection (2)—
(a)omit paragraph (e);
(b)before paragraph (f) insert—
“(ea)by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005(1), or”.
(1)
S.I. 2005/93.