Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
4.—(1) Amend regulation 14 (child care charges) as follows.
(2) In paragraph (1A).
(a)in sub-paragraph (d) for “regulation 14(2)(f)(ii)” substitute “regulation 14(2)(f)(vii)”,
(b)in sub-paragraph (e)—
(i)after “a foster parent” add “, a foster carer or a kinship carer”, and
(ii)for “that foster parent is fostering” substitute “that person is fostering or is looking after as the child’s kinship carer”.
(3) In paragraph (1B), after sub-paragraph (b), insert—
“(c)“foster parent” in relation to a child—
(i)in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002(1);
(ii)in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003(2);
(iii)in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996(3); and
(d)“foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 2009(4).”.
(4) In paragraph (2)
(a)In sub-paragraph (b) for paragraph (iii) substitute—
“(iii)by a foster carer in relation to a child other than one whom that person is fostering;”;
(b)in sub-paragraph (c)(iv) omit “under the Foster Placement (Children) Regulations (Northern Ireland) 1996”;
(c)in sub-paragraph (f)(v) omit “under the Fostering Services (Wales) Regulations 2003”.
S.I. 2002/57, amended by S.I. 2002/865; there are other amending instruments but none is relevant.
S.I. 2003/237, to which there are amendments not relevant to these Regulations.