# The Income Tax (Qualifying Child Care) (Wales) Regulations 2021, Introduction: Introductory text


Income Tax, Wales
Made 30th November 2021
Laid before the House of Commons 1st December 2021
Coming into force 22nd December 2021
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/2021/1344/introduction (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-wales-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.