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.
Commentary on Sections Schedule 4: Childminder agencies: amendments Section 89: Childcare costs scheme: preparatory expenditure