Amendment of section 318(5) of ITEPA 2003
This section has no associated Explanatory Memorandum
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)