2021 No. 1344
Income Tax, Wales
The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 20031.
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 20022 relating to entitlement to the child care element of working tax credit.