# Finance Act 2017, Paragraph 55


In section 318A of ITEPA 2003 (childcare: limited exemption for other care), in subsection (1)(b), for “cash equivalent of the benefit” substitute “ amount treated as earnings in respect of the benefit by virtue of section 203(1) or 203A(1) (as the case may be) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.