The Income Tax (Qualifying Child Care) Regulations 2009

• Citation: S.I. 2009/1544
• Sections: 3

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2009.

(2) These Regulations come into force on 18th July 2009.

(3) In these Regulations “ ITEPA 2003 ” means the Income Tax (Earnings and Pensions) Act 2003.

Section 2 Amendment of section 318(5) of ITEPA 2003

In section 318(5) of ITEPA 2003 (exemption for employer-provided care), in paragraph (za), omit “Part 10A of the Children Act 1989 or”.

Section 3 Amendment of section 318C of ITEPA 2003

(1) Section 318C of ITEPA 2003 (meaning of “qualifying child care”) is amended as follows.

(2) In subsection (2)—

(a) omit paragraphs (a), (ea) and (g) (and the “or” before paragraph (g)), and

(b) insert “or” at the end of paragraph (c).

(3) In subsection (3)(g) omit “in relation to a child other than one whom the foster parent is fostering”.

(4) In subsection (7)—

(a) omit the “or” at the end of paragraph (b),

(b) in paragraph (c), omit “(2)(ea) or”, and

(c) at the end add

, or

(d) if it is provided by a foster parent in respect of a child whom that foster parent is fostering