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Legislation
Finance Act 2011

Crossheading Exemptions and reliefs

  • Section 35 Reduction in childcare relief for higher earners
  • Section 36 Childcare: salary sacrifice etc and the national minimum wage
  • Section 37 Accommodation expenses of MPs
  • Section 38 Experts seconded to European Union bodies
  • Section 39 Employment income: exemption for fees relating to monitoring schemes
  • Section 40 Individual investment plans for children
  • Section 41 Gift aid: increase of limits on total value of benefits associated with gifts
  • Section 42 Enterprise investment scheme: amount of relief
  • Section 43 Relief for expenditure on R&D by SMEs
  1. Exemptions and reliefs
  2. Reduction in childcare relief for higher earners

Section 35 | Reduction in childcare relief for higher earners

From legislation.gov.uk

Schedule 8 contains provision for reducing childcare relief for higher earners.

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