[318D Childcare: power to vary [amounts which are the] exempt amount and qualifying conditions]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[318D  Childcare: power to vary [amounts which are the] exempt amount and qualifying conditions]

[(1)     The Treasury may by order amend section [318A(6A)] (employer-contracted care: the [amounts which are the exempt amount) so as to substitute

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