Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023

In regulation 14(1A)3 for “a relative” to the end substitute—

    1. a

      a relative of the child, wholly or mainly in the child’s home, or

    2. b

      a provider mentioned in regulation 14(2)(e)(ia), in circumstances where the care is excluded from being qualifying child care by Article 5(2)(c) of the Tax Credits (Approval of Child Care Providers) Scheme 20054.