The Income Tax (Qualifying Child Care) Regulations 2011
Income tax
Child care
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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).
Amendment of section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 20032
In section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 20033 for “Part 10A of the Children Act 1989” substitute “Part 2 of the Children and Families (Wales) Measure 20104”.