
2007 No. 849
INCOME TAX
The Income Tax (Qualifying Child Care) Regulations 2007
Made 14th March 2007
Laid before the House of Commons 15th March 2007
Coming into force 6th April 2007
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, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit:
Citation and commencement
1 
These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2007 and shall come into force on 6th April 2007.
Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003
2 

(1) Section 318C of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In subsection (2)—
(a) in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;
(b) at the end of paragraph (c) omit “or”;
(c) in paragraph (e) omit “or”;
(d) at the end of paragraph (ea) omit “or”; and
(e) after paragraph (ea) insert—“
(eb) by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007, or”.
(3) In subsection (3)—
(a) in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;
(b) at the end of paragraphs (c) and (d) omit “or”; and
(c) after paragraph (e) insert—“or
(f) by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.”.
(4) In subsection (5)(c) omit “between the child’s 12th birthday and the last day on which he is treated as being a child”.
(5) In subsection (7)—
(a) at the end of paragraph (a) omit “or”; and
(b) in paragraph (c) after “subsection (2)(ea)” insert “or (3)(f)”.
Frank Roy
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2007