{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008.json",
  "id": "uksi/2008/2170",
  "title": "The Income Tax (Qualifying Child Care) Regulations 2008",
  "short_title": "Income Tax (Qualifying Child Care) 2008",
  "long_title": "These Regulations amend sections 318(5) and 318C of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) which provide for exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted child care.",
  "citation": "S.I. 2008/2170",
  "type": "uksi",
  "year": "2008",
  "number": "2170",
  "version": "current",
  "date": "2008-08-13",
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    },
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      "heading": "Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003",
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    },
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      "heading": "Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/regulation-3",
      "extent": null,
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    },
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      "heading": "Explanatory note",
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    }
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      "date": "2008-08-18",
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      "source_url": "https://www.legislation.gov.uk/uksi/2008/2170/pdfs/uksi_20082170_en.pdf"
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      "title": "Explanatory Memorandum",
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    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/318D"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2170",
    "retrieved_at": "2026-10-29T03:25:32.975841+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."
}