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Children and Families Act 2014

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    Commentary on Sections

    Part 4 – Childcare Etc

    Section 89: Childcare costs scheme: preparatory expenditure

    392.This section enables HMRC to incur expenditure in preparing for the introduction of a scheme for providing assistance in respect of the costs of childcare.

    393.The Government has announced that it intends to introduce a new tax-free childcare scheme to assist working families in meeting the costs of formal childcare. Further legislation will be introduced as required setting out the details of the scheme.

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