# The Income Tax (Qualifying Child Care) Regulations 2009, Regulation 2: Amendment of section 318(5) of ITEPA 2003


In section 318(5) of ITEPA 2003 (exemption for employer-provided care), in paragraph (za), omit “Part 10A of the Children Act 1989 or”.

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Source: https://www.legislation.gov.uk/uksi/2009/1544/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.