{
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  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2009.json",
  "id": "uksi/2009/2888",
  "title": "The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009",
  "short_title": "Income Tax (Qualifying Child Care) 2009",
  "long_title": "These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”), which deals with the meaning of “qualifying child care” for the purposes of section 318A of ITEPA.",
  "citation": "S.I. 2009/2888",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2009/2888",
    "retrieved_at": "2026-10-29T03:03:08.618202+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."
}