The Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018
These Regulations specify the relevant day for the purposes of sections 270AA(3) and 318AZA(3) of the Income Tax (Earnings and Pensions) Act 2003 as 4th October 2018. Sections 270AA and 318AZA make provision for limited income tax exemptions relating to qualifying childcare vouchers and other childcare.