{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2888",
  "legislation_title": "The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-no-2-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 28th October 2009\nLaid before the House of Commons 30th October 2009\nComing into force 21st November 2009\nThe Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 21. The relevant regulations are S.I. 2002/2005 as amended by S.I. 2004/1276, 2006/766 and 2009/2887."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2888/introduction",
    "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."
}