# The Income Tax (Qualifying Child Care) Regulations 2007, Introduction: Introductory text


INCOME TAX
Made 14th March 2007
Laid before the House of Commons 15th March 2007
Coming into force 6th April 2007
The 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:

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Source: https://www.legislation.gov.uk/uksi/2007/849/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.