http://www.legislation.gov.uk/uksi/2003/2077/signature/made

The Children Act 1989, Section 17(12) Regulations 2003

Tax credits

Child care

Children's homes

Children

Working tax credit

King's Printer of Acts of Parliament

2011-07-04

TAX CREDITS, CHILDREN

Section 17(9) Children Act 1989 (as amended by paragraph 16 of Schedule 3 to the Tax Credits Act 2002) provides that, where a local authority provides services for children in need and their families, no person shall be liable to repay the cost of those services if he or she is in receipt of working tax credit, or of any element of child tax credit other than the family element. Sections 17A and 17B of the Children Act contain similar provisions relating to direct payments and vouchers. Section 17(12) (as added by paragraph 16(3) of Schedule 3 to the Tax Credits Act) allows the Treasury to make regulations deeming a person to be in receipt of the credit or element.