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The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007
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Statutory Instruments
2007 No. 2478
income tax
The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007
Made
30th August 2007
Laid before the House of Commons
3rd September 2007
Coming into force
1st October 2007
The Treasury make the following Regulations in exercise of the powers conferred on them by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003(1).
(1)
2003 c.1. Sections 318A to 318D were substituted for section 318 as originally enacted by paragraph 1 Schedule 13 to the Finance Act 2004 (c. 12).
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