The Income Tax (Qualifying Child Care) Regulations 2011

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Extract


The Income Tax (Qualifying Child Care) Regulations 2011

Statutory Instruments

Income Tax

Made

14 th March 2011

Laid before the House of Commons

15 th March 2011

Coming into force

6 th April 2011

The Treasury make the following Regulations, in exercise of the powers conferred by section 318 D(2) of the Income Tax (Earnings and Pensions) Act 2003(1) , and h...

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