{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009/regulation-5.json",
  "legislation": "uksi/2009/697",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) Regulation 14 (child care charges) is amended as follows.\n(2) In paragraph (1A)—\n(a) omit sub-paragraph (b);\n(b) at the end add—\n“(e) a foster parent in respect of a child whom that foster parent is fostering.”\n(3) In paragraph (2)(a)—\n(a) omit sub-paragraph (i);\n(b) in sub-paragraph (iii) for “(subject to subsection 2(B))” substitute “(subject to paragraph (2B))”;\n(c) omit sub-paragraph (v);\n(d) omit sub-paragraph (vi).\n(4) In paragraph (2B) for “registered or approved care” substitute “child care.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/697/regulation/5",
    "retrieved_at": "2026-10-29T03:14:47.730870+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."
}