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The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005
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Statutory Instruments
2005 No. 770
INCOME TAX
The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005
Made
17th March 2005
Laid before the House of Commons
17th March 2005
Coming into force
6th April 2005
The Treasury, in exercise of the powers conferred upon them by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003(1), and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit(2), make the following Regulations:
(1)
2003 c. 1; section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).
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