{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/2169",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) Regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (child care charges) is amended as follows.\n(2) In paragraph (2)(a)—\n(a) omit paragraph (ii);\n(b) after that paragraph insert—\n“(iia) by a person registered under Part 3 of the Childcare Act 2006;”;\n(c) for paragraph (iii) substitute—\n“(iii) in respect of any period on or before the last day the child is treated as a child for the purpose of this regulation by or under the direction of the proprietor of a school on the school premises (subject to subsection 2(B));”;\n(d) insert “or” at the end of paragraph (vi);\n(e) omit paragraph (viii) and the “or” before it.\n(3) After paragraph (2) insert—\n“(2A) In paragraph (2)(a)(iii)—\n“proprietor”, in relation to a school, means –\n(a) the governing body incorporated under section 19 of the Education Act 2002, or\n(b) if there is no such body, the person or body of persons responsible for the management of the school;\n“school” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;\n“school premises” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.\n(2B) Care provided for a child in England is not registered or approved care under paragraph (2)(a)(iii) if—\n(a) it is provided during school hours for a child who has reached compulsory school age, or\n(b) it is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005. Regulation 14 was relevantly amended by S.I. 2003/2815, S.I. 2004/1276, S.I. 2007/2479 and S.I. 2008/604."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c. 21."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2002 (c. 32)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2169/regulation/2",
    "retrieved_at": "2026-10-29T03:25:33.729356+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."
}