{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008/regulation-3.json",
  "legislation": "uksi/2008/604",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) Regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows.\n(2) In sub-paragraph (a)—\n(a) in the words before paragraph (i) omit “and Wales”;\n(b) in (iv) omit “or”;\n(c) in paragraph (v) omit “or the Fostering Services (Wales) Regulations 2003”; and\n(d) after paragraph (v) insert—\n“(vi) by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005;\n(vii) by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002; or\n(viii) by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007;”.\n(3) Sub-paragraph (e) is revoked.\n(4) For sub-paragraph (f) substitute—\n“(f) in Wales—\n(i) by persons registered under Part 10A of the Children Act 1989;\n(ii) in schools or establishments which are exempted from registration under Part 10A of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A to that Act;\n(iii) in respect of any period on or before the last day he is treated as a child for the purposes of this regulation, where the care is provided out of school hours, by a school on school premises or by a local authority;\n(iv) by a child care provider approved by an accredited organisation within the meaning given by regulation 4 of the Tax Credit (New Category of Child Care Provider) Regulations 1999;\n(v) by a foster parent under the Fostering Services (Wales) Regulations 2003 in relation to a child other than one whom he is fostering;\n(vi) by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004; or\n(vii) by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.2002/2005. Regulation 14(2) has been amended by S.I.2003/701, S.I.2003/2815, S.I.2004/1276, S.I.2004/2663, S.I.2005/769, S.I.2006/766, S.I.2007/824, S.I.2007/2479 and S.I.2007/2481."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2003/237 (W.35)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2005/93."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2002/3214."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 2007/730."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "1989 (c.41)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "S.I. 1999/3110: these Regulations originally applied to England and Wales but by virtue of S.I. 2007/2480 and S.I. 2007/2481 cease to apply to England."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 2004/219 (W.23)."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "S.I. 2007/226 (W.20)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/604/regulation/3",
    "retrieved_at": "2026-10-29T03:34:55.523874+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."
}