PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 2 U.K. Income tax: general

Exemptions and reliefs U.K.

12 Childcare exemptions: meaning of disabled child U.K.

(1) In section 318B of ITEPA 2003 (childcare: meaning of “disabled” etc), in subsection (3)(a), after “allowance” insert “ or personal independence payment ”.

(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.