# Finance Act 2013, Section 12: Childcare exemptions: meaning of disabled child


(1) In section 318B of ITEPA 2003 (childcare: meaning of “disabled” etc), in subsection (3)(a), after “allowance” insert “ or personal independence payment ”.
(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.