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Changes over time for: Section 318AZA


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 02/12/2019.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 318AZA is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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[318AZAMeaning of “eligible employee”U.K.
This section has no associated Explanatory Notes
(1)An employee is an eligible employee for the purposes of section 318A if conditions A to C are met in relation to the employee.
(2)Condition A is that the employee—
(a)was employed by the employer immediately before the relevant day, and
(b)has not ceased to be employed by the employer on or after that day.
(3)“The relevant day” means the day specified by the Treasury in regulations for the purposes of this section.
(4)Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week.
(5)In subsection (4)—
“qualifying week” means a tax week in which care for a child has been provided for the employee under the scheme by the employer in circumstances in which conditions A to D in section 318A are met, and
“tax week” has the meaning given by section 318A(7).
(6)Condition C is that the employee has not given the employer a childcare account notice.
(7)A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so.
(8)In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act.
(9)For the meaning of “care” and “child”, see section 318B.]
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