Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003

2.  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 1989(1) or Part 3 of the Childcare Act 2006(2);”;

(b) in paragraph (a), omit “England and”.

(1)

1989 (c. 41).

(2)

2006 (c. 21).