PART 2Qualifying childcare vouchers: consequential amendments
7
1
Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.
2
In paragraph 6B, after sub-paragraph (b) insert—
ba
“eligible employee” has the meaning given in section 270AA of ITEPA 20037;
3
In paragraph 7—
a
in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and
b
in sub-paragraph (1), before the first use of “employee” insert “eligible”.
4
In paragraph 7A—
a
in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and
b
in sub-paragraph (1), before the first use of “employee” insert “eligible”.