Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 20032
1
Section 318C3 of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2
In subsection (2)—
a
in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;
b
at the end of paragraph (c) omit “or”;
c
in paragraph (e) omit “or”;
d
at the end of paragraph (ea) omit “or”; and
e
after paragraph (ea) insert—
eb
by a child care provider registered under the Childcare (Voluntary Registration) Regulations 20074, or
3
In subsection (3)—
a
in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;
b
at the end of paragraphs (c) and (d) omit “or”; and
c
after paragraph (e) insert—
or
f
by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 20075.
4
In subsection (5)(c) omit “between the child’s 12th birthday and the last day on which he is treated as being a child”.
5
In subsection (7)—
a
at the end of paragraph (a) omit “or”; and
b
in paragraph (c) after “subsection (2)(ea)” insert “or (3)(f)”.