{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2005/note",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2005/note.json",
  "legislation": "uksi/2005/769",
  "legislation_title": "The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) in respect of the child care element of Working Tax Credit.\nThe principal effects of these Regulations are (1) to extend the definition of child care for the purposes of the child care element of the Working Tax Credit to include care provided in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005 (S.I. 2005/93) (regulation 4) while (2) where that extended definition of child care applies, excluding care in a relative’s home, provided by a relative of the child, where that person only provides care for children of relatives or for his or her own children (regulation 3).\nThe new Scheme applies to care provided in England (these Regulations apply to Great Britain to cover cross-border issues).\nA Regulatory Impact Assessment has not been prepared for these Regulations as they impose no costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/769/note",
    "retrieved_at": "2026-10-29T05:02:46.076924+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."
}