{
  "url": "https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018/regulation-4.json",
  "legislation": "uksi/2018/365",
  "legislation_title": "The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.\n(2) In regulation 13(6) (entitlement to child care element of working tax credit) after sub-paragraph (j) insert—\n“(k) any benefit, allowance or credit of another EEA state or Switzerland which is substantially similar in character to the benefits, allowances and credits in sub-paragraphs (a) to (j).”.\n(3) In regulation 14 in paragraph (2)(f) for paragraph (vi), substitute—\n“(vi) by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005, relevant amending instruments are S. I. 2004/2663, 2008/604, 2011/721 and 2013/591."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 13(6) has been amended by paragraph 24(4) of the Schedule to S.I. 2013/591, which inserted sub-paragraph (j)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sub-paragraph (f) was inserted by regulation 3 of S.I. 2004/2663 and substituted by regulation 3 of S.I. 2008/604. Paragraph (vi) has been amended by regulation 3 of S.I. 2011/721."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2016 anaw 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/365/regulation/4",
    "retrieved_at": "2026-10-28T23:00:10.703810+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}