http://www.legislation.gov.uk/uksi/2011/775/regulation/1/made

The Income Tax (Qualifying Child Care) Regulations 2011

Income tax

Child care

Tax

Fostering

Day care

en

King's Printer of Acts of Parliament

2024-05-21

INCOME TAX

These Regulations, which come into force on 6th April 2011, amend sections 318 and 318C of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) (2003 c. 1).