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The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005

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Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Memorandum

4.  In subsection (3) at the end add—

“or

(e)by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004(1),”.

(1)

S.I. 2004/219.

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