{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019.json",
  "id": "uksi/2019/902",
  "title": "The Income Tax (Qualifying Child Care) Regulations 2019",
  "short_title": "Income Tax (Qualifying Child Care) 2019",
  "long_title": "These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which deals with the meaning of “qualifying child care” for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted child care.",
  "citation": "S.I. 2019/902",
  "type": "uksi",
  "year": "2019",
  "number": "902",
  "version": "current",
  "date": "2019-04-29",
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      "heading": "Introductory text",
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      "heading": "Explanatory note",
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      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/318D"
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    },
    {
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      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/902",
    "retrieved_at": "2026-10-28T22:40:56.002480+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."
}