Citation
1. These Regulations may be cited as the Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018.
Relevant day
2. The relevant day for the purposes of sections 270AA(3) and 318AZA(3) of the Income Tax (Earnings and Pensions) Act 2003 is 4th October 2018.
Craig Whittaker
Andrew Stephenson
Two of the Lords Commissioners of Her Majesty’s Treasury
29th March 2018