2 Amendment of the Income Tax (Earnings and Pensions) Act 2003
1 The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2 In section 270A (limited exemption for qualifying childcare vouchers), in subsection (6ZA)(a) for “£22” substitute “£25”.
Section 270A(6ZA) was inserted by paragraph 2(5) of Schedule 8 to FA 2011.
3 In section 318A (childcare: limited exemption for other care), in subsection (6A)(a) for “£22” substitute “£25”.
Section 318A(6A) was inserted by paragraph 4(5) of Schedule 8 to FA 2011.