{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2007/note",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2007/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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).\nAn impact assessment has not been prepared in respect of this instrument as it is not expected that it will have any impact on business or the voluntary sector.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2478/note",
    "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."
}