Section 12: Childcare exemptions: meaning of disabled child

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

In section 318B of ITEPA 2003 (childcare: meaning of "disabled" etc), in subsection (3)(a), after "allowance" insert ." or personal independence payment "

The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.

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