Amendment of the Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
2.—(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In section 270A (limited exemption for qualifying childcare vouchers), in subsection (6ZA)(a)(1) for “£22” substitute “£25”.
(3) In section 318A (childcare: limited exemption for other care), in subsection (6A)(a)(2) for “£22” substitute “£25”.
(1)
Section 270A(6ZA) was inserted by paragraph 2(5) of Schedule 8 to FA 2011.
(2)
Section 318A(6A) was inserted by paragraph 4(5) of Schedule 8 to FA 2011.