The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018

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

4.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.

(2) In regulation 13(6) (entitlement to child care element of working tax credit)(2) after sub-paragraph (j) insert—

“(k) any benefit, allowance or credit of another EEA state or Switzerland which is substantially similar in character to the benefits, allowances and credits in sub-paragraphs (a) to (j).”.

(3) In regulation 14 in paragraph (2)(f) for paragraph (vi)(3), substitute—

“(vi) by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016(4);”.

(1)

S.I. 2002/2005, relevant amending instruments are S. I. 2004/2663, 2008/604, 2011/721 and 2013/591.

(2)

Regulation 13(6) has been amended by paragraph 24(4) of the Schedule to S.I. 2013/591, which inserted sub-paragraph (j).

(3)

Sub-paragraph (f) was inserted by regulation 3 of S.I. 2004/2663 and substituted by regulation 3 of S.I. 2008/604. Paragraph (vi) has been amended by regulation 3 of S.I. 2011/721.

(4)

2016 anaw 2.