The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008

This Order is concerned with benefit payable under the Government pilot scheme known as the Up-Front Childcare Fund. The Order provides that any amount of benefit payable by virtue of that pilot scheme is to be treated as exempt from income tax under Part 2 (employment income: charge to tax) of the Income Tax (Earnings and Pensions) Act 2003.