Statutory Instruments
2013 No. 513
Income Tax
The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013
Made
6th March 2013
Laid before the House of Commons
7th March 2013
Coming into force
6th April 2013
The Treasury make the following Order in exercise of the powers conferred by sections 270A(11) and 318D(1) of the Income Tax (Earnings and Pensions) Act 2003( 1 ).
Citation, commencement and effect
1. —(1) This Order may be cited as the Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013.
(2) This Order comes into force on 6th April 2013 and has effect for the tax year 2013–14 and subsequent tax years.
Amendment of the Income Tax (Earnings and Pensions) Act 2003
2. —(1)The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In section 270A (limited exemption for qualifying childcare vouchers), in subsection (6ZA)(a)( 2 ) for “£22” substitute “£25”.
(3) In section 318A (childcare: limited exemption for other care), in subsection (6A)(a)( 3 ) for “£22” substitute “£25”.
Stephen Crabb
Robert Goodwill
Two of the Lords Commissioners of Her Majesty’s Treasury
6th March 2013
2003 c. 1 . Section 270A(11) was inserted by paragraph 3 of Schedule 13 to the Finance Act 2004 (c. 12: “FA 2004”) and amended by paragraph 2(6) of Schedule 8 to the Finance Act 2011 (c. 11: “FA 2011”). Section 318D(1) was substituted by paragraph 1 of Schedule 13 to FA 2004 and amended by paragraph 6 of Schedule 8 to FA 2011.
Section 270A(6ZA) was inserted by paragraph 2(5) of Schedule 8 to FA 2011.
Section 318A(6A) was inserted by paragraph 4(5) of Schedule 8 to FA 2011.