7U.K.The amendments made by this Schedule have effect for the tax year 2011-12 and subsequent tax years.
8(1)But the amendments made by paragraphs 2(2) to (5) and 3 to 5 do not apply for a tax week in the case of an employee and employer and a scheme if—U.K.
(a)the employee joined the scheme before 6 April 2011,
(b)the employee has not ceased to be employed by the employer during the period beginning with that date and ending with the tax week, and
(c)during that period there has not been a continuous period of 52 weeks throughout which vouchers were not, or care was not, being provided for the employee under the scheme.
(2)For the purposes of sub-paragraph (1) the employee is taken to join the scheme as soon as—
(a)the employer has agreed that vouchers, or care, will be provided under the scheme for the employee, and
(b)there is a child falling within section 270A(3)(a) or (b), or section 318A(3)(a) or (b), of ITEPA 2003 in relation to the employee.
9U.K.Regulations made under section 270B(3)(b) or (4) of ITEPA 2003 (inserted by paragraph 3) on or before 31 December 2011 may have retrospective effect in relation to the tax year 2011-12.
10U.K.The amendments made by paragraphs 2(6) and 6 do not prevent the making of provision under section 270A(11)(a) or 318D(1) of ITEPA 2003 in relation to sections 270A(6) and 318A(6) of that Act as, by virtue of paragraph 8, they continue to have effect otherwise than as amended by this Schedule.