# The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018, Regulation 4: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.
(2) In regulation 13(6) (entitlement to child care element of working tax credit) after sub-paragraph (j) insert—
“(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).”.
(3) In regulation 14 in paragraph (2)(f) for paragraph (vi), substitute—
“(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;”.

---
Source: https://www.legislation.gov.uk/uksi/2018/365/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.