Section 16 | Extension of exemptions for childcare, workplace parking, cycles etc

(1)ITEPA 2003 is amended as follows.

(2)In section 237(1) (exemption for provision of workplace parking), for “No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge)” substitute “ No liability to income tax arises ”.

(3)In section 244(1) (exemption for provision of cycles and cyclist's safety equipment), for “No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge)” substitute “ No liability to income tax arises ”.

(4)In section 270A(1) (limited exemption for qualifying childcare vouchers), for “employee, liability” substitute

(a)no liability to income tax arises by virtue of section 62 (general definition of earnings), and

(b)liability

.

(5)In section 318(1) (childcare: exemption for employer-provided care), for “No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge)” substitute “ No liability to income tax arises ”.

(6)In section 318A(1) (childcare: limited exemption for other care), for “child, liability” substitute

(a)no liability to income tax arises by virtue of section 62 (general definition of earnings), and

(b)liability

.

(7)This section has effect for the year 2005-06 and subsequent years of assessment.