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

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Statutory Instrument

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

Citation

S.I. 2007/2478

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation and commencement

These Regulations may be cited as the Income Tax (Qualifying Child Care) (No. 2) Regulations 2007 and shall come into force on 1st October 2007.

Section 2Amendment of section 318C(2) of the Income Tax (Earnings and Pensions) Act 2003

In section 318C(2) of the Income Tax (Earnings and Pensions) Act 2003 (qualifying childcare in England) omit paragraph (d).

2 sections

Cite this legislation

The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2007-2478

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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