EXPLANATORY NOTE
(This note is not part of the Order)
This Order is concerned with benefit payable under the Government pilot scheme known as the Up-Front Childcare Fund. The Order provides that any amount of benefit payable by virtue of that pilot scheme is to be treated as exempt from income tax under Part 2 (employment income: charge to tax) of the Income Tax (Earnings and Pensions) Act 2003.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.