6(1)Section 23A (contributions credits for relevant parents and carers) is amended as follows.E+W+S
(2)In subsection (1) omit paragraph (e).
(3)In subsection (6)(b) omit “or (e)”.
Commencement Information
I1Sch. 16 para. 6 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)