{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019/introduction.json",
  "legislation": "uksi/2019/902",
  "legislation_title": "The Income Tax (Qualifying Child Care) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 29th April 2019\nLaid before the House of Commons 1st May 2019\nComing into force 1st June 2019\nThe Treasury make the following Regulations in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003.\nThe Treasury consider that it is appropriate to make these Regulations, 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 21. Regulation 14(2) of S.I. 2002/2005 contains the corresponding provisions this instrument is seeking to reflect."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/902/introduction",
    "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."
}