# The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009, Regulation 4: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) Amend regulation 14 (child care charges) as follows.
(2) In paragraph (1A).
(a) in sub-paragraph (d) for “regulation 14(2)(f)(ii)” substitute “regulation 14(2)(f)(vii)”,
(b) in sub-paragraph (e)—
(i) after “a foster parent” add “, a foster carer or a kinship carer”, and
(ii) for “that foster parent is fostering” substitute “that person is fostering or is looking after as the child’s kinship carer”.
(3) In paragraph (1B), after sub-paragraph (b), insert—
“(c) “foster parent” in relation to a child—
(i) in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002;
(ii) in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003;
(iii) in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996; and
(d) “foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 2009.”.
(4) In paragraph (2)
(a) In sub-paragraph (b) for paragraph (iii) substitute—
“(iii) by a foster carer in relation to a child other than one whom that person is fostering;”;
(b) in sub-paragraph (c)(iv) omit “under the Foster Placement (Children) Regulations (Northern Ireland) 1996”;
(c) in sub-paragraph (f)(v) omit “under the Fostering Services (Wales) Regulations 2003”.

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Source: https://www.legislation.gov.uk/uksi/2009/2887/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.