Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 200213
1
Amend regulation 14 as follows.
2
At the beginning of paragraph (1) insert—
Subject to paragraph (1A),
3
After paragraph (1) insert—
1A
Child care charges do not include charges in respect of care provided by a relative of a child wholly or mainly in the child’s home.
1B
For the purposes of this regulation—
a
“relative” means parent, grandparent, aunt, uncle, brother or sister whether by blood, half blood, marriage or affinity;
b
“the child’s home” means the home of the person, or in the case of a joint claim of either or both of the persons, responsible for the child.
4
In paragraph (2)(d)—
a
for “in any part of the United Kingdom” substitute “anywhere outside the United Kingdom”; and
b
omit paragraph (ii).