{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2478",
  "legislation_title": "The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\nMade 30th August 2007\nLaid before the House of Commons 3rd September 2007\nComing into force 1st October 2007\nThe Treasury make the following Regulations in exercise of the powers conferred on them by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1. Sections 318A to 318D were substituted for section 318 as originally enacted by paragraph 1 Schedule 13 to the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2478/introduction",
    "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."
}