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The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
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Statutory Instruments
2021 No. 1344
Income Tax, Wales
The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
Made
30th November 2021
Laid before the House of Commons
1st December 2021
Coming into force
22nd December 2021
The Treasury make the following Regulations in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003(1).
The Treasury consider that it is appropriate to make these Regulations, having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002(2) relating to entitlement to the child care element of working tax credit.
(1)
2003 c. 1. Sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).
(2)
2002 c. 21. Regulation 14(2)(f)(vii) and (2D) of S.I. 2002/2005 contains the corresponding provisions this instrument is seeking to reflect.
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