{
  "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/770",
  "legislation_title": "The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 17th March 2005\nLaid before the House of Commons 17th March 2005\nComing into force 6th April 2005\nThe Treasury, in exercise of the powers conferred upon them by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003, and 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, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See regulation 14 of S.I. 2002/2005 as amended by S.I. 2004/2663 and 2005/ 769."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/770/introduction",
    "retrieved_at": "2026-10-29T05:02:40.776315+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."
}