15 Childcare vouchers: exempt amount
Finance Act 2005 (2005 c 7) | Legislation

Chapter 2
Personal Taxation

Taxable benefits

15  Childcare vouchers: exempt amount

(1)     Section 270A of ITEPA 2003 (limited exemption for qualifying childcare vouchers) is amended as follows.

(2)     In subsection (6) (exempt amount), for “£50 for each qualifying week in that

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