Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 200214
1
Amend regulation 15 (calculation of relevant child care charges) as follows.
2
In paragraph (1)—
a
for “in the most recent four complete weeks” substitute “and rounding up the total to the nearest whole pound”; and
b
for “paragraph (2)” substitute “paragraphs (1A) and (2)”.
3
After paragraph (1) insert—
1A
In any case in which the charges in respect of child care are paid weekly, the average weekly charge for the purposes of paragraph (1) is established—
a
where the charges are for a fixed weekly amount, by aggregating the average weekly charge paid for child care for each child in respect of whom charges are incurred in the most recent four complete weeks; or
b
where the charges are for variable weekly amounts, by aggregating the charges for the previous 52 weeks and dividing the total by 52.