# The Income Tax (Qualifying Child Care) Regulations 2015, Introduction: 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 2003, 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/2015/346/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.