SCHEDULES
SCHEDULE 8Reduction in childcare relief for higher earners
Commencement and transitional provision
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—
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.