Regulation 2 Amendment of section 318(5) of ITEPA 2003
In section 318(5) of ITEPA 2003f1 (exemption for employer-provided care), in paragraph (za), omit “Part 10A of the Children Act 1989f2 or”.
Annotations
Footnotes
- f1
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Section 318(5) was amended by regulation 2(a) of S.I. 2008/2170.
- f2