# The Employer Supported Childcare (Relevant Earnings and Excluded Amounts) Regulations 2011, Regulation 2: Interpretation


In these Regulations—
“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003;
“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003.

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Source: https://www.legislation.gov.uk/uksi/2011/1798/regulation/2 (the official version)
Page: https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.