{
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  "id": "uksi/2007/2478",
  "title": "The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007",
  "short_title": "Income Tax (Qualifying Child Care) 2007",
  "long_title": "These Regulations amend section 318C(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of the revocation, in relation to England, of the Tax Credit (New Category of Child Care Provider) Regulations 1999 (S.I. 1999/3110) and the consequential amendment of regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005).",
  "citation": "S.I. 2007/2478",
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      "heading": "Amendment of section 318C(2) of the Income Tax (Earnings and Pensions) Act 2003",
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      "provisions": [
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2007/2478",
    "retrieved_at": "2026-10-29T03:44:52.787478+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."
}