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 318AZA
Meaning of "eligible employee"
Section 318AZA defines what makes an employee "eligible" for the employer-provided childcare exemption, requiring them to meet three conditions relating to their participation in the scheme and their choice not to switch to a tax-free childcare account.
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.