2007 No. 849
The Income Tax (Qualifying Child Care) Regulations 2007
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 20031, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 20022 relating to entitlement to the child care element of working tax credit:
Citation and commencement1
These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2007 and shall come into force on 6th April 2007.
Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 20032
1
Section 318C3 of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2
In subsection (2)—
a
in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;
b
at the end of paragraph (c) omit “or”;
c
in paragraph (e) omit “or”;
d
at the end of paragraph (ea) omit “or”; and
e
after paragraph (ea) insert—
eb
by a child care provider registered under the Childcare (Voluntary Registration) Regulations 20074, or
3
In subsection (3)—
a
in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;
b
at the end of paragraphs (c) and (d) omit “or”; and
c
after paragraph (e) insert—
or
f
by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 20075.
4
In subsection (5)(c) omit “between the child’s 12th birthday and the last day on which he is treated as being a child”.
5
In subsection (7)—
a
at the end of paragraph (a) omit “or”; and
b
in paragraph (c) after “subsection (2)(ea)” insert “or (3)(f)”.
(This note is not part of the Regulations)