http://www.legislation.gov.uk/uksi/2007/2478/contents/made

The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007

Income tax

Child care

Tax

Children in care

Child tax credit

en

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

These Regulations amend section 318C(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of the revocation, in relation to England, of the Tax Credit (New Category of Child Care Provider) Regulations 1999 (S.I. 1999/3110) and the consequential amendment of regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005).