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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Childcare

  • Section 318 Childcare: exemption for employer-provided care
  • Section 318A Childcare: limited exemption for other care
  • Section 318AZA Meaning of “eligible employee”
  • Section 318AA Meaning of “relevant earnings amount” and “required time”
  • Section 318B Childcare: meaning of “care”, “child” and “parental responsibility”
  • Section 318C Childcare: meaning of “qualifying child care”
  • Section 318D Childcare: power to vary amounts which are the exempt amount and qualifying conditions
  1. Chapter 11 Miscellaneous exemptions
  2. Crossheading Childcare

Crossheading Childcare

From legislation.gov.uk

Contents

  1. Section 318 Childcare: exemption for employer-provided care
  2. Section 318A Childcare: limited exemption for other care
  3. Section 318AZA Meaning of “eligible employee”
  4. Section 318AA Meaning of “relevant earnings amount” and “required time”
  5. Section 318B Childcare: meaning of “care”, “child” and “parental responsibility”
  6. Section 318C Childcare: meaning of “qualifying child care”
  7. Section 318D Childcare: power to vary amounts which are the exempt amount and qualifying conditions
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