# The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018, Note: Explanatory note


(This note is not part of the Regulations)
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).
Regulation 3 updates section 318C (3)(e) of the Income Tax (Earnings and Pensions) Act 2003 to reflect changes made to the regulatory system for domiciliary care workers under the Inspection and Regulation of Social Care (Wales) Act 2016. (2016 anaw 2).
This amendment will come into force on 3rd April 2018.

---
Source: https://www.legislation.gov.uk/uksi/2018/308/note (the official version)
Page: https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.