# The Income Tax (Qualifying Child Care) (Wales) Regulations 2021, Regulation 2: Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003


In section 318C(3) of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “qualifying child care”), in paragraphs (f) and (g)(ii), after “Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007” insert “or the Approval of Home Childcare Providers (Wales) Scheme 2021”.

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Source: https://www.legislation.gov.uk/uksi/2021/1344/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-child-care-wales-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.