PART 1Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 2Income tax: general
Exemptions and reliefs
12Childcare exemptions: meaning of disabled child
(1)
In section 318B of ITEPA 2003 (childcare: meaning of “disabled” etc), in subsection (3)(a), after “allowance” insert “
or personal independence payment
”
.
(2)
The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.