4. For regulation 10 (transitional provisions) substitute—
10.—(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.”.