Section 318D — Income Tax (Earnings and Pensions) Act 2003: Childcare: power to vary amounts which are the exempt amount and qualifying conditions

Childcare: power to vary amounts which are the exempt amount and qualifying conditions 318D 1 The Treasury may by order amend section 318A(6A) (employer-contracted care: the amounts which are the exempt amount) so as to substitute different sums of money for those for the time being specified.

2 The Treasury may by regulations make such amendments of the provisions of sections 318 to 318C relating to the qualifying conditions for the exemptions conferred by sections 318 and 318A as appear to them appropriate having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit or section 12 of the Welfare Reform Act 2012 or Article 17 of the Welfare Reform (Northern Ireland) Order 2015 relating to amounts in respect of childcare costs that may be included in the calculation of an award of universal credit .