Section 89 – Childcare costs scheme: preparatory expenditure


This section, which came into force on 13 May 2014, enables HMRC to incur expenditure in preparing for the introduction of a new scheme for providing assistance in respect of the costs of childcare. The explanatory notes say: “The Government has announced that it intends to introduce a new tax-free childcare scheme to assist working […]

You need to log in to Community Care Inform to view this content. If you have a subscription, please log in here.

Please contact the Community Care Inform helpdesk or phone 020 3915 9444 if you require support or assistance or are unsure if you have a subscription.

If you don’t currently have access, click here to find out more about subscribing to Community Care Inform.