12Childcare exemptions: meaning of disabled childU.K.
This section has no associated Explanatory Notes
(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.