Regulation 2 Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003

(1)

Section 318C (childcare: meaning of “qualifying child care”) of the Income Tax (Earnings and Pensions) Act 2003^f1 is amended as follows.

(2)

In subsection (2), for paragraph (f) substitute—

“(f)
by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008^f2 in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014^f3.”.

(3)

In subsection (6), for the words from “approved by” to the end substitute “within regulation 14(2)(d)(i) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f4.”.

Annotations

Footnotes

f1: Section 318C was relevantly amended by S.I. 2005/770, 2007/849, 2007/2478, 2008/2170 and 2009/1544.
f2: 2008 c. 14.
f3: S.I. 2014/2936.
f4: S.I. 2002/2005; relevant amending instruments are S.I. 2003/701 and S.I. 2019/364.