# The Income Tax (Qualifying Child Care) (No. 2) Regulations 2007, Introduction: Introductory text


income tax
Made 30th August 2007
Laid before the House of Commons 3rd September 2007
Coming into force 1st October 2007
The 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.

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Source: https://www.legislation.gov.uk/uksi/2007/2478/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.