66Tax treatment of top-up paymentsU.K.
This section has no associated Explanatory Notes
A top-up payment made into a childcare account is not to be regarded as income of the account-holder for the purposes of the Income Tax Acts.
Commencement Information
I1S. 66 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(h)