Search Legislation

The Income Tax (Qualifying Child Care) Regulations 2011

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Memorandum

3.—(1) Section 318C of the Income Tax (Earnings and Pensions) Act 2003(1) (meaning of “qualifying child care”) is amended as follows.

(2) In subsection (3) (Wales)—

(a)in paragraph (a) for “Part 10A of the Children Act 1989(2)” substitute “Part 2 of the Children and Families (Wales) Measure 2010”,

(b)for paragraph (b) substitute—

(b)by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010(3), the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010,, and

(c)for paragraph (g) substitute—

(g)by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—

(i)child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, or

(ii)qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007(4)..

(3) In subsection (4) (Scotland)—

(a)at the end of paragraph (a), insert “or”, and

(b)omit paragraph (c) (and the “or” at the end of paragraph (b)).

(4) In subsection (5) (Northern Ireland)—

(a)omit paragraph (d) (and the “or” at the end of it), and

(b)at the end of paragraph (e) insert—

, or

(f)by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—

(i)child minding, or day care, for the purposes of Part XI of the Children (Northern Ireland) Order 1995(5), or

(ii)qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006(6)..

(5) In subsection (7) (exclusions), in paragraph (d), omit “foster carer or kinship carer” and “or is looking after as the child’s kinship carer”.

(6) Omit subsection (11) (definitions)(7).

(1)

Section 318C was amended by S.I. 2005/770, 2005/3229, 2007/849, 2007/2478, 2008/2170, 2009/1544 and 2009/2888.

(2)

1989 c. 41. Part 10A was inserted by section 79 of the Care Standard Act 2010 (c. 14).

(7)

Subsection (11) was inserted by S.I. 2009/2888.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources