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

6.—(1) Regulation 14 (relevant childcare charges for the purposes of working tax credit) is amended as follows.

(2) In paragraph (1A)(1) after sub-paragraph (c) insert—

“(d) a provider mentioned in regulation 14(2)(f)(ii), in circumstances where the care is excluded from being qualifying child care by Article 5(3)(d) of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007(2).”.

(3) In paragraph (2)(e)(3) —

(a) in sub-paragraph (ia) omit “or”, and

(b) after sub-paragraph (ia) insert—

“(ib) by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007(4); or”.

(4) In paragraph (2)(f)(5) after the words “the Domiciliary Care Agencies (Wales) Regulations 2004” add—

“or

(ii) by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.”.

(1)

Paragraph 1A was inserted by S.I. 2003/701.

(2)

S.I. 2007/226 (W.20).

(3)

In sub-paragraph ( 2)(e), sub-paragraph (ia) was inserted by S.I. 2005/769.

(4)

S.I. 2007/730.

(5)

Sub-paragraph (2)(f) was inserted by S.I. 2004/2663.