Section 35

INTRODUCTION

1  ITEPA 2003 is amended as follows.

CHILDCARE VOUCHERS

2(1)  Section 270A (limited exemption for qualifying childcare vouchers) is amended as follows.

2(2)  [Amends ITEPA 2003, s. 270A(2).]

2(3)  [Inserts ITEPA 2003, s. 270A(5C).]

2(4)  [Amends ITEPA 2003, s. 270A(6).]

2(5)  [Inserts ITEPA 2003, s. 270A(6ZA).]

2(6)  [Amends ITEPA 2003, s. 270A(11).]

3  [Inserts ITEPA 2003, s. 270B.]

CHILDCARE PROVIDED OTHERWISE THAN AT EMPLOYER'S PREMISES ETC

4(1)  Section 318A (limited exemption for childcare provided otherwise than at employer's premises etc) is amended as follows.

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