Direct Tax Acts, Finance (No. 2) Act 2023
194AA Exemption of certain childcare support paymentsFA18 s7
[(1) In this section—
“cohabitant” has the same meaning as it has in Part 44B;
“eligible child” means a child in respect of whom a qu...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.