Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 270B
Meaning of "relevant earnings amount" and "required time"
Section 270B defines two key terms used in determining the level of tax exemption available for qualifying childcare vouchers: the "relevant earnings amount" and the "required time".
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.