The Income Tax (Qualifying Child Care) Regulations 2009 No. 1544

Statutory Instruments

2009 No. 1544

Income Tax

The Income Tax (Qualifying Child Care) Regulations 2009

Made

22nd June 2009

Laid before the House of Commons

23rd June 2009

Coming into force

18th July 2009

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), and 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 Sections 318 to 318D were substituted for section 318, as originally enacted, by paragraph 1 of Schedule 13 to the Finance Act 2004 c.12.

(2)

2002 c.21. S.I. 2009/697 contains the corresponding provisions this instrument is seeking to reflect.