Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003
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Memorandwm Esboniadol
2. In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for employer-provided care)—
(a)before paragraph (a) insert—
“(za)in England, that under Part 10A of the Children Act 1989(1) or Part 3 of the Childcare Act 2006(2);”;
(b)in paragraph (a), omit “England and”.
(1)
(2)