Regulation 3 Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003

in paragraph (a) for “Part 10A of the Children Act 1989^f2” substitute “Part 2 of the Children and Families (Wales) Measure 2010”,

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^f3, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010,”, and

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^f4.”.

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

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

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

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^f5, or

(ii)

qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006^f6.”.