SCHEDULE 3 MINOR AND CONSEQUENTIAL AMENDMENTS

Income and Corporation Taxes Act 1988 (c.1)

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In section 155A(6) of the Income and Corporation Taxes Act 1988 (care for children)—

(a)

in paragraph (a), the words “section 1 of the Nurseries and Child-Minders Regulation Act 1948 or" are repealed;

(b)

the word “or" immediately following that paragraph is repealed;

(c)

in paragraph (b), the words “section 71 or" are repealed;

F1(d)

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F1(e)

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