Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 20032

In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for employer-provided care)—

a

before paragraph (a) insert—

za

in England, that under Part 10A of the Children Act 19892 or Part 3 of the Childcare Act 20063;

b

in paragraph (a), omit “England and”.