# The Income Tax (Qualifying Child Care) Regulations 2009, Introduction: Introductory text


Income Tax
Made 22nd June 2009
Laid before the House of Commons 23rd June 2009
Coming into force 18th July 2009
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, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit.

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Source: https://www.legislation.gov.uk/uksi/2009/1544/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.