Regulation 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f1 are amended as follows.
Amend regulation 14(2) (meaning of child care) as follows.
In sub-paragraph (c)—
omit paragraph (iv) (and the “or” at the end of it)f3, and
at the end of paragraph(v) insert—
“; or
(vi)by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would fall within one of the descriptions in paragraph (2C);”.
In sub-paragraph (f)—
in paragraph (i) for “Part 10A of the Children Act 1989” substitute “Part 2 of the Children and Families (Wales) Measure 2010f4”;
for paragraph (ii) substitute—
“(ii)by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010f5, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010;”;
omit paragraph (v)f6;
at the end of paragraph (vi) omit “or”; and
at the end of paragraph (vii) insert—
“; or
(viii)by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would fall within one of the descriptions in paragraph (2D).”.
After paragraph (2B) insert—
“(2C)The descriptions referred to in paragraph (2)(c)(vi) are—
(a)child minding or day care for the purposes of Part 11 of the Children (Northern Ireland) Order 1995f7; and
(b)qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006f8.
(2D)The descriptions referred to in paragraph (2)(f)(viii) are—
(a)child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010; and
(b)qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007f9.”.
Annotations
Footnotes
- f1
-
S.I. 2002/2005; relevant amending instruments are S.I. 2004/1276, 2004/2663, 2006/766, 2008/604 and 2009/2887.
- f2
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Paragraph (2)(b)(iii) was substituted by S.I. 2009/2887.
- f3
-
Paragraph (2)(c)(iv) was amended by S.I. 2009/2887.
- f4
- f5
- f6
-
Paragraph (2)(f)(v) was amended by S.I. 2009/2887.
- f7
- f8
- f9