The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009

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

4.—(1) Amend regulation 14 (child care charges) as follows.

(2) In paragraph (1A).

(a) in sub-paragraph (d) for “regulation 14(2)(f)(ii)” substitute “regulation 14(2)(f)(vii)”,

(b) in sub-paragraph (e)—

(i) after “a foster parent” add “, a foster carer or a kinship carer”, and

(ii) for “that foster parent is fostering” substitute “that person is fostering or is looking after as the child’s kinship carer”.

(3) In paragraph (1B), after sub-paragraph (b), insert—

“(c) “foster parent” in relation to a child—

(i) in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002(1);

(ii) in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003(2);

(iii) in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996(3); and

(d) “foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 2009(4).”.

(4) In paragraph (2)

(a) In sub-paragraph (b) for paragraph (iii) substitute—

“(iii) by a foster carer in relation to a child other than one whom that person is fostering;”;

(b) in sub-paragraph (c)(iv) omit “under the Foster Placement (Children) Regulations (Northern Ireland) 1996”;

(c) in sub-paragraph (f)(v) omit “under the Fostering Services (Wales) Regulations 2003”.

(1)

S.I. 2002/57, amended by S.I. 2002/865; there are other amending instruments but none is relevant.

(2)

S.I. 2003/237, to which there are amendments not relevant to these Regulations.

(3)

S.R. (NI) 1996 No 467.

(4)

S.S.I. 2009/210.