{
  "url": "https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011/introduction.json",
  "legislation": "uksi/2011/1798",
  "legislation_title": "The Employer Supported Childcare (Relevant Earnings and Excluded Amounts) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 20th July 2011\nLaid before the House of Commons 21st July 2011\nComing into force 11th August 2011\nThe Treasury make the following Regulations in exercise of the powers conferred by section 270B(3)(b) and (4) of the Income Tax (Earnings and Pensions) Act 2003 and paragraph 9 of Schedule 8 to the Finance Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 270B was inserted by paragraph 3 of Schedule 8 to the Finance Act 2011 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2011 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1798/introduction",
    "retrieved_at": "2026-10-29T02:00:52.331370+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}