The Income Tax (Qualifying Child Care) Regulations 2019

• Citation: S.I. 2019/902
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2019 and come into force on 1st June 2019.

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

(1) Section 318C (childcare: meaning of “qualifying child care”) of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2) In subsection (2), for paragraph (f) substitute—

(f) by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008 in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 .

(3) In subsection (6), for the words from “approved by” to the end substitute “within regulation 14(2)(d)(i) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 .”.