The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019

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

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

(2) In regulation 2(1) (interpretation), in the definition of “training allowance”, in paragraph (a), for “Employment and Learning” substitute “Communities or the Department for the Economy(2)”.

(3) In regulation 4(2A)(b) (entitlement to basic element)(3), for “Social Development” substitute “Communities”.

(4) In regulation 14(4)—

(a) in paragraph (1B)—

(i) omit the “and” at the end of sub-paragraph (c), and

(ii) after sub-paragraph (d) insert—

“; and

(e) “Ministry of Defence personnel” means Her Majesty’s forces, which has the same meaning as in the Armed Forces Act 2006(5), and their families, and civil servants employed by the Ministry of Defence and their families.”, and

(b) in paragraph (2)—

(i) in sub-paragraph (c)(iii), for “an Education and Library Board” substitute “the Education Authority”, and

(ii) for sub-paragraph (d), but not the “or”, substitute—

“(d) anywhere outside the United Kingdom—

(i) by a child care provider, which is inspected by a person whose functions include regulating the provision of child care in accordance with the statutory requirements of the Department for Education, where a claim is made by Ministry of Defence personnel; or

(ii) in any other case, where care is provided within an EEA state or Switzerland, by a child care provider which is approved, regulated or accredited under the legislation of the relevant state, by a person whose functions include regulating the provision of education or child care;”.

(1)

S.I. 2002/2005; relevant amending instruments are S.I. 2003/701, S.I. 2004/762 and S.I. 2004/1276.

(2)

The functions which were exercised by the Department for Employment and Learning were transferred to the Department for Communities and the Department for the Economy by Article 6(1)(b) of S.R. 2016 No. 76.

(3)

Paragraph (2A)(b) was inserted by regulation 5(3) of S.I. 2004/762. The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5).

(4)

Paragraph (1B) was inserted by regulation 13(3) of S.I. 2003/701. Regulation 14(2)(d) was amended by regulation 13(4)(a) of S.I. 2003/701 and regulation 14(2)(c)(iii) was inserted by regulation 2(2)(c)(ii) of 2004/1276. The Education and Library Boards were dissolved with the repeal of article 3 of the Education and Libraries (Northern Ireland) Order 1986 No. 594 (N.I. 3), by Schedules 2 and 4 to the Education Act (Northern Ireland) 2014 (c. 12), and S.R. 2015 No. 35. Paragraph (4) of Schedule 2 to the Education Act (Northern Ireland) 2014 provides that any reference to a dissolved body is to be construed as a reference to the Education Authority.

(5)

2006 c. 52.