{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2007/introduction.json",
  "legislation": "uksi/2007/849",
  "legislation_title": "The Income Tax (Qualifying Child Care) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th March 2007\nLaid before the House of Commons 15th March 2007\nComing into force 6th April 2007\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. Section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002. c. 21. See regulation 14 of S.I. 2002/2005 as amended by S.Is. 2004/2663, 2005/769 and 2007/xxx.."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/849/introduction",
    "retrieved_at": "2026-10-29T03:57:27.302254+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."
}