The Income Tax (Qualifying Child Care) Regulations 2015

• Citation: S.I. 2015/346
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2015 and come into force on 1st April 2015.

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

(1) Section 318B of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2) In subsection (3)—

(a) for paragraph (b) substitute—

(b) he is certified as severely sight impaired or blind by a consultant ophthalmologist, or

(b) in paragraph (c), for “so registered as blind”, substitute “certified as severely sight impaired or blind by a consultant ophthalmologist”.