Transitional provision10

1

In relation to qualifying childcare vouchers provided during the period beginning on 6th April 2005 and ending on 5th October 2005 (“the transitional period”), paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations shall have effect as if, for the purposes of paragraph (a) of QW, the number of qualifying weeks were 26.

This is subject to the following qualification.

2

The sum of the exempt amounts which may be disregarded, in computing earnings during the transitional period, by virtue of paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations, as modified by paragraph (1) above, shall not exceed £1,300.