The Tax Credits Up-rating Regulations 2006

Amendment of the Entitlement Regulations

This section has no associated Explanatory Memorandum

3.—(1) In regulation 20(2) of the Entitlement Regulations (maximum rate of the child care element of a working tax credit), for “70 per cent.” substitute “80 per cent.”.

(2) For the Table in Schedule 2(1) to the Entitlement Regulations substitute the Table set out in the Schedule to these Regulations.

(1)

By virtue of regulation 3 of S.I. 2005/681 this table substituted the table in Schedule 2.