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

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

• “(a)

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

  (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 2005(2).”.

(1)

Regulation 14(1A) was inserted by regulation 13 of S.I. 2003/701.

(2)

S.I. 2005/93.