{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for employer-provided care)—\n(a) before paragraph (a) insert—\n“(za) in England, that under Part 10A of the Children Act 1989 or Part 3 of the Childcare Act 2006;”;\n(b) in paragraph (a), omit “England and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 (c. 41)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 (c. 21)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2170/regulation/2",
    "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."
}