Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
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)
(2)