{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/introduction.json",
  "legislation": "uksi/2008/2170",
  "legislation_title": "The Income Tax (Qualifying Child Care) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 13th August 2008\nLaid before the House of Commons 14th August 2008\nComing into force 1st September 2008\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.",
  "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2170/introduction",
    "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."
}