Part 3Income tax, corporation tax and capital gains tax
Chapter 4Personal taxation
Taxable benefits
78Childcare and childcare vouchers
(1)
Schedule 13 to this Act contains amendments of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) relating to childcare and childcare vouchers.
(2)
The amendments have effect for the year 2005-06 and subsequent years of assessment.