General U.K.

66 Tax treatment of top-up payments U.K.

A top-up payment made into a childcare account is not to be regarded as income of the account-holder for the purposes of the Income Tax Acts.

Commencement Information

I1 S. 66 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(h)

I2 S. 66 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(g)