The Tax Credits (Miscellaneous Amendments) Regulations 2008

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

3.—(1) Regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) is amended as follows.

(2) In sub-paragraph (a)—

(a) in the words before paragraph (i) omit “and Wales”;

(b) in (iv) omit “or”;

(c) in paragraph (v) omit “or the Fostering Services (Wales) Regulations 2003”(2); and

(d) after paragraph (v) insert—

“(vi) by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005(3);

(vii) by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002(4); or

(viii) by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007(5);”.

(3) Sub-paragraph (e) is revoked.

(4) For sub-paragraph (f) substitute—

“(f) in Wales—

(i) by persons registered under Part 10A of the Children Act 1989(6);

(ii) in schools or establishments which are exempted from registration under Part 10A of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A to that Act;

(iii) in respect of any period on or before the last day he is treated as a child for the purposes of this regulation, where the care is provided out of school hours, by a school on school premises or by a local authority;

(iv) by a child care provider approved by an accredited organisation within the meaning given by regulation 4 of the Tax Credit (New Category of Child Care Provider) Regulations 1999(7);

(v) by a foster parent under the Fostering Services (Wales) Regulations 2003 in relation to a child other than one whom he is fostering;

(vi) by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004(8); or

(vii) by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007(9).”.

(1)

S.I.2002/2005. Regulation 14(2) has been amended by S.I.2003/701, S.I.2003/2815, S.I.2004/1276, S.I.2004/2663, S.I.2005/769, S.I.2006/766, S.I.2007/824, S.I.2007/2479 and S.I.2007/2481.

(2)

S.I. 2003/237 (W.35).

(3)

S.I. 2005/93.

(4)

S.I. 2002/3214.

(5)

S.I. 2007/730.

(6)

1989 (c.41).

(7)

S.I. 1999/3110: these Regulations originally applied to England and Wales but by virtue of S.I. 2007/2480 and S.I. 2007/2481 cease to apply to England.

(8)

S.I. 2004/219 (W.23).

(9)

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