Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) and the Family Credit (General) Regulations 1987 (S.I. 1987/1973) (collectively “the principal Regulations”). Disability working allowance and family credit became known as disabled person’s tax credit and working families' tax credit respectively (collectively “tax credits”) on 5th October 1999.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 inserts new definitions in the principal Regulations.
Regulations 3 to 6 make technical amendments to the principal Regulations. The main change is the introduction of a new category of child care provider, for the purposes of tax credits, effected by regulation 5.