# The Income Tax (Qualifying Child Care) Regulations 2008, Introduction: Introductory text


Income Tax
Made 13th August 2008
Laid before the House of Commons 14th August 2008
Coming into force 1st September 2008
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.

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Source: https://www.legislation.gov.uk/uksi/2008/2170/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.