PART 2Qualifying childcare vouchers: consequential amendments
7.—(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.
(2) In paragraph 6B, after sub-paragraph (b) insert—
“(ba)“eligible employee” has the meaning given in section 270AA of ITEPA 2003(1);”.
(3) In paragraph 7—
(a)in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and
(b)in sub-paragraph (1), before the first use of “employee” insert “eligible”.
(4) In paragraph 7A—
(a)in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and
(b)in sub-paragraph (1), before the first use of “employee” insert “eligible”.
(1)
Section 270AA was inserted by section 63(4) of the Childcare Payments Act 2014 (c. 28).