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The Working Tax Credit (Entitlement and Maximum Rate) (Amendment No. 2) Regulations 2007

S.I. 2007/2479 · Made 30 August 2007

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

tax CREDITs

Made 30th August 2007

Laid before Parliament 3rd September 2007

Coming into force 1st October 2007

The Treasury make the following Regulations in exercise of the powers conferred on them by sections 12(3) and (4)(b) and 65(1) of the Tax Credits Act 2002f1.

Annotations to the whole text

Footnotes

f1

2002 c.21.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Amendment of regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
  3. Signature
  4. Explanatory note

1Citation, commencement and interpretation

These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) (No. 2) Regulations 2007 and shall come into force on 1st October 2007.

2Amendment of regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1)

Regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f1 (definition of “child care” for the purposes of the child care element) is amended as follows.

(2)

In sub-paragraph (a) omit paragraph (iv) (but not the word “or” following it).

(3)

In sub-paragraph (f)—

(a)

at the end of paragraph (i) omit “or”;

(b)

at the end of paragraph (ii) add “or”;

(c)

after paragraph (ii) insert—

“(iii)

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 1999f2.”.

Signature

Steve McCabe

Claire Ward

Two of the Lords Commissioners of Her Majesty’s Treasury

30th August 2007

Explanatory note

(This note is not part of the Regulations)

These Regulations amend regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) in consequence of the revocation, in relation to England, of the Tax Credit (New Category of Child Care Provider) Regulations 1999 (S.I. 1999/3110).

An impact assessment has not been prepared in respect of this instrument as it is not expected that it will have any impact on business or the voluntary sector.