{
  "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018",
  "json_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018.json",
  "id": "uksi/2018/308",
  "title": "The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018",
  "short_title": "Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) 2018",
  "long_title": "These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (which provides for exemption from income tax for employee benefits in respect of certain employer provided or employer contracted childcare).",
  "citation": "S.I. 2018/308",
  "type": "uksi",
  "year": "2018",
  "number": "308",
  "version": "current",
  "date": "2018-03-06",
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      "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/introduction",
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      "extent": null,
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    },
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      "heading": "Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003",
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      "heading": "Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/regulation-3",
      "extent": null,
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    },
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      "heading": "Explanatory note",
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    }
  ],
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      "title": "Printed copy",
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      "date": "2018-03-07",
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      "source_url": "https://www.legislation.gov.uk/uksi/2018/308/pdfs/uksi_20180308_en.pdf"
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      "source_url": "https://www.legislation.gov.uk/uksi/2018/308/pdfs/uksiem_20180308_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/318D"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2018/308",
    "retrieved_at": "2026-10-28T23:00:47.839158+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."
}