Statutory Instruments
2009 No. 1544
Income Tax
The Income Tax (Qualifying Child Care) Regulations 2009
Made
22nd June 2009
Laid before the House of Commons
23rd June 2009
Coming into force
18th July 2009
The Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002( 2 ) relating to entitlement to the child care element of working tax credit.
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2009.
(2) These Regulations come into force on 18th July 2009.
(3) In these Regulations “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003.
Amendment of section 318(5) of ITEPA 2003
2. In section 318(5) of ITEPA 2003( 3 ) (exemption for employer-provided care), in paragraph (za), omit “Part 10A of the Children Act 1989( 4 ) or”.
Amendment of section 318C of ITEPA 2003
3. —(1) Section 318C of ITEPA 2003( 5 ) (meaning of “qualifying child care”) is amended as follows.
(2) In subsection (2)—
(a) omit paragraphs (a), (ea) and (g) (and the “or” before paragraph (g)), and
(b) insert “or” at the end of paragraph (c).
(3) In subsection (3)(g) omit “in relation to a child other than one whom the foster parent is fostering”.
(4) In subsection (7)—
(a) omit the “or” at the end of paragraph (b),
(b) in paragraph (c), omit “(2)(ea) or”, and
(c) at the end add
“ , or
(d) if it is provided by a foster parent in respect of a child whom that foster parent is fostering ” .
Dave Watts
Bob Blizzard
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd June 2009
2003 c.1 . Sections 318 to 318D were substituted for section 318, as originally enacted, by paragraph 1 of Schedule 13 to the Finance Act 2004 c.12 .
2002 c.21 . S.I. 2009/697 contains the corresponding provisions this instrument is seeking to reflect.
Section 318(5) was amended by regulation 2(a) of S.I. 2008/2170 .
Section 318C was relevantly amended by S.I. 2005/770 , S.I. 2007/849 and S.I. 2008/2170 .