# The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005, Regulation 4: Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003


In subsection (3) at the end add—
“or
(e) by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004,”.

---
Source: https://www.legislation.gov.uk/uksi/2005/770/regulation/4 (the official version)
Page: https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.