The Income Tax (Qualifying Child Care) Regulations 2011

Amendment of section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Memorandum

2.  In section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 2003(1) for “Part 10A of the Children Act 1989” substitute “Part 2 of the Children and Families (Wales) Measure 2010(2)”.

(1)

Subsection (5)(a) was amended by S.I. 2008/2170.