# The Income Tax (Qualifying Child Care) Regulations 2019, Introduction: Introductory text


Income Tax
Made 29th April 2019
Laid before the House of Commons 1st May 2019
Coming into force 1st June 2019
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.
The 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.

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Source: https://www.legislation.gov.uk/uksi/2019/902/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2019/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.