# The Tax Credits (Miscellaneous Amendments) Regulations 2003, Regulation 6: Amendments to the Disability Working Allowance Regulations


(1) Amend regulation 51A of the Disability Working Allowance Regulations (treatment of child care charges) as follows.
(2) After paragraph (2ZA) insert the following paragraph—
“(2ZB) A person is not engaged in remunerative work for the purposes of paragraph (1) where that person is treated as being in remunerative work by virtue only of paragraph (5)(f) of regulation 6 (man on paternity leave) unless, immediately prior to the birth of the child, that person was paying, or had incurred, relevant childcare charges for another child or other children of his household.”.

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Source: https://www.legislation.gov.uk/uksi/2003/44/regulation/6 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2003/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.