Statutory Instruments

2013 No. 513

Income Tax

The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013

Made

6th March 2013

Laid before the House of Commons

7th March 2013

Coming into force

6th April 2013

The Treasury make the following Order in exercise of the powers conferred by sections 270A(11) and 318D(1) of the Income Tax (Earnings and Pensions) Act 2003(1).

(1)

2003 c. 1. Section 270A(11) was inserted by paragraph 3 of Schedule 13 to the Finance Act 2004 (c. 12: “FA 2004”) and amended by paragraph 2(6) of Schedule 8 to the Finance Act 2011 (c. 11: “FA 2011”). Section 318D(1) was substituted by paragraph 1 of Schedule 13 to FA 2004 and amended by paragraph 6 of Schedule 8 to FA 2011.