The Income Tax (Exempt Amounts for Childcare Vouchers and for Employer Contracted Childcare) Order 2006

• Citation: S.I. 2006/882
• Sections: 2

Section 1 Citation, commencement and effect

This Order may be cited as the Income Tax (Exempt Amounts for Childcare Vouchers and for Employer Contracted Childcare) Order 2006, shall come into force on 6th April 2006, and shall have effect for the year 2006-07 and subsequent years of assessment.

Section 2 Amendment of the Income Tax (Earnings and Pensions) Act 2003

In the Income Tax (Earnings and Pensions) Act 2003, in section 270A(6)(a) (amount of limited exemption for qualifying childcare vouchers) and in 318A(6) (amount of limited exemption for qualifying employer contracted childcare), for “£50” substitute “£55”.