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EIM22000 | Benefits: exemptions: workplace nursery provision from 6 April 2005

From HM Revenue & Customs · Employment Income Manual

Section 318 ITEPA 2003 (amended by paragraph 1 Schedule 13 FA 2004)

The legislation at Section 318 ITEPA 2003 was replaced by a new Section 318 with effect from 6 April 2005. This renewed the unlimited exemption but included some significant amendments. The guidance at EIM21905 - EIM21950 explains the position before 6 April 2005.

  • The guidance at EIM22001 - EIM22009 covers the position from 6 April 2005.