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.