Amendment of section 318(5) of ITEPA 2003

2.  In section 318(5) of ITEPA 2003(1) (exemption for employer-provided care), in paragraph (za), omit “Part 10A of the Children Act 1989(2) or”.

(1)

Section 318(5) was amended by regulation 2(a) of S.I. 2008/2170.

(2)

1989 c.41.