Introductory text
Income Tax
Made 28th October 2009
Laid before the House of Commons 30th October 2009
Coming into force 21st November 2009
The Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003f1, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002f2 relating to entitlement to the child care element of working tax credit.
Annotations
Footnotes
- f1
-
2003 c. 1. Sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).
- f2
-
2002 c. 21. The relevant regulations are S.I. 2002/2005 as amended by S.I. 2004/1276, 2006/766 and 2009/2887.