{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/346",
  "legislation_title": "The Income Tax (Qualifying Child Care) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of section 318B of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "(1) Section 318B of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.\n(2) In subsection (3)—\n(a) for paragraph (b) substitute—\n“(b) he is certified as severely sight impaired or blind by a consultant ophthalmologist, or”;\n(b) in paragraph (c), for “so registered as blind”, substitute “certified as severely sight impaired or blind by a consultant ophthalmologist”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/346/regulation/2",
    "retrieved_at": "2026-10-28T23:46:41.764211+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."
}