Regulation 2 Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003

In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for employer-provided care)—

(a)

before paragraph (a) insert—

“(za)
in England, that under Part 10A of the Children Act 1989^f1 or Part 3 of the Childcare Act 2006^f2;”;

(b)

in paragraph (a), omit “England and”.

Annotations