The Qualifying Care Relief (Specified Social Care Schemes) Order, SI 2011/712, specifies three types of social care schemes that will qualify as a ‘specified social care scheme’ under ITTOIA 2005 s 806A(2)(c).
The Income Tax (Qualifying Child Care) Regulations, SI 2011/775, amend ITEPA 2003 which sets out the definitions of qualifying childcare for the purposes of the income tax and NIC exemption employer supported childcare.
The Qualifying Care Relief (Specified Social Care Schemes) Order, SI 2011/712, specifies three types of social care schemes that will qualify as a ‘specified social care scheme’ under ITTOIA 2005 s 806A(2)(c).
The Income Tax (Qualifying Child Care) Regulations, SI 2011/775, amend ITEPA 2003 which sets out the definitions of qualifying childcare for the purposes of the income tax and NIC exemption employer supported childcare.