{
  "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-5",
  "json_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2005/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "In subsection (7) at the end add—\n“, or\n(c) in the case of care falling within subsection (2)(ea), if—\n(i) it is provided wholly or mainly in the home of a relative of the child, and\n(ii) the provider usually provides care there solely in respect of one or more children to whom the provider is a relative.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/770/regulation/5",
    "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."
}