# The Income Tax (Qualifying Child Care) Regulations 2008, Regulation 2: Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003


In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for employer-provided care)—
(a) before paragraph (a) insert—
“(za) in England, that under Part 10A of the Children Act 1989 or Part 3 of the Childcare Act 2006;”;
(b) in paragraph (a), omit “England and”.

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Source: https://www.legislation.gov.uk/uksi/2008/2170/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.