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
b
in paragraph (a), omit “England and”.
In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for employer-provided care)—
in paragraph (a), omit “England and”.