# The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005, Introduction: Introductory text


INCOME TAX
Made 17th March 2005
Laid before the House of Commons 17th March 2005
Coming into force 6th April 2005
The 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:

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Source: https://www.legislation.gov.uk/uksi/2005/770/introduction (the official version)
Page: https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.