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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. Childcare
  2. Childcare: power to vary amounts which are the exempt amount and qualifying conditions

Section 318D | Childcare: power to vary amounts which are the exempt amount and qualifying conditions F1

From legislation.gov.uk

(1)The Treasury may by order amend section 318A(6A) (employer-contracted care: the amounts which are the exempt amount) so as to substitute different sums of money for those for the time being specified.F2F3

(2)The Treasury may by regulations make such amendments of the provisions of sections 318 to 318C relating to the qualifying conditions for the exemptions conferred by sections 318 and 318A as appear to them appropriate having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit or section 12 of the Welfare Reform Act 2012 or Article 17 of the Welfare Reform (Northern Ireland) Order 2015 relating to amounts in respect of childcare costs that may be included in the calculation of an award of universal credit .F4F5

Notes

  1. F1

    Ss. 318-318D substituted for s. 318 (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 1

  2. F2

    Word in s. 318D(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 6(a)

  3. F3

    Words in s. 318D(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 6(b)

  4. F4

    Words in s. 318D(2) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(2)

  5. F5

    Words in s. 318D(2) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 12(2)

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