{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2009/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2009/regulation-1.json",
  "legislation": "uksi/2009/1544",
  "legislation_title": "The Income Tax (Qualifying Child Care) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2009",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2009.\n(2) These Regulations come into force on 18th July 2009.\n(3) In these Regulations “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1544/regulation/1",
    "retrieved_at": "2026-10-29T03:10:44.796581+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."
}