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Statutory Instrument

The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018

Citation
S.I. 2018/308
As at
Sections
3
Section 1Citation and Commencement

These Regulations may be cited as the Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018 and shall come into force on 3rd April 2018.

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

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

Section 3Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

For subsection (3)(e) substitute–—

(3) (e) by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016 .

3 sections

Cite this legislation

The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2018-308

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

OGL-3

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