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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

5.  In subsection (7) at the end add—

, or

(c)in the case of care falling within subsection (2)(ea), if—

(i)it is provided wholly or mainly in the home of a relative of the child, and

(ii)the provider usually provides care there solely in respect of one or more children to whom the provider is a relative..

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