# The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005, Regulation 3: Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003


In subsection (2)—
(a) omit paragraph (e);
(b) before paragraph (f) insert—
“(ea) by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005, or”.

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Source: https://www.legislation.gov.uk/uksi/2005/770/regulation/3 (the official version)
Page: https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.