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).”.
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.
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.