Commentary on Sections Schedule 4: Childminder agencies: amendments Section 89: Childcare costs scheme: preparatory expenditure
392.This section enables HMRC to incur expenditure in preparing for the introduction of a scheme for providing assistance in respect of the costs of childcare.
393.The Government has announced that it intends to introduce a new tax-free childcare scheme to assist working families in meeting the costs of formal childcare. Further legislation will be introduced as required setting out the details of the scheme.