EIM22000 - Benefits: exemptions: workplace nursery provision from 6 April 2005

Section 318 ITEPA 2003 (amended by paragraph 1 Schedule 13 FA 2004)

The legislation at Section 318 ITEPA 2003 was replaced by a new Section 318 with effect from 6 April 2005. This renewed the unlimited exemption but included some significant amendments. The guidance at EIM21905 - EIM21950 explains the position before 6 April 2005.

• The guidance at EIM22001 - EIM22009 covers the position from 6 April 2005.