http://www.legislation.gov.uk/uksi/2005/770/regulation/2/made

The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005

Income tax

Tax

Child care

Income

Tax credits

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (which provides for an exemption from income tax for employee benefits in respect of certain employer-provided or employer-contracted child care).