Regulation 1 Citation and interpretation

(1)

These Regulations may be cited as the Childcare Payments Act 2014 (Commencement No. 3 and Transitional Provisions) Regulations 2017.

(2)

In these Regulations—

“the Act” means the Childcare Payments Act 2014;
“disabled child” is to be read in accordance with regulations made under section 14 of the Act (qualifying child)^f1;
“the relevant day” means the day specified by the Treasury for the purposes of sections 270AA and 318AZA of ITEPA 2003^f2;
“the trial” has the meaning given by regulation 1(2) of the Childcare Payments Act 2014 (Commencement No. 2) Regulations 2016^f3.

Annotations

f1: Regulation 5 of the Childcare Payments (Eligibility) Regulations 2015 (S.I. 2015/448), made under section 14, explains when a disabled child is a qualifying child for the purposes of the Act.
f2: 2003 c. 1. ITEPA 2003 is defined in section 71 of the Childcare Payments Act 2014 as meaning the Income Tax (Earnings and Pensions) Act 2003. Sections 270AA and 318AZA of ITEPA 2003 are inserted by sections 63 and 64 of the Childcare Payments Act 2014 as commenced by regulation 3(f) of these Regulations.
f3: S.I. 2016/1083 (C. 76).