Introductory text
Income Tax
Made 23rd February 2015
Laid before the House of Commons 24th February 2015
Coming into force 1st April 2015
The Treasury make the following Regulations in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003f1, having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002f2 relating to entitlement to the child care element of working tax credit.
Annotations
Footnotes
- f1
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2003 c. 1; sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).
- f2
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2002 c. 21; regulation 4 of S.I. 2014/2924 contains the corresponding provisions this instrument is seeking to reflect.