Explanatory note
(This note is not part of the Regulations)
Regulation 1 provides for citation and commencement.
Regulation 2 adds home computers covered by the exemption from income tax in section 320 of the Income Tax (Earnings and Pensions) Act 2003 to the list of payments and benefits disregarded in the calculation of employment income set out in regulation 4(1) and (3) of the Tax Credits (Definition and Calculation of Income) Regulations 2002.
Regulation 3 adds domiciliary care workers under the Domiciliary Care Agencies (Wales) Regulations 2004 (S.I. 2004/219) to the list of persons prescribed by regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.
These Regulations do not impose any new costs on business.