Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20025.

(1)

Regulation 14 (child care charges) is amended as follows.

(2)

In paragraph (1A)—

(a)

omit sub-paragraph (b);

(b)

at the end add—

“(e)

a foster parent in respect of a child whom that foster parent is fostering.”

(3)

In paragraph (2)(a)—

(a)

omit sub-paragraph (i);

(b)

in sub-paragraph (iii) for “(subject to subsection 2(B))” substitute “(subject to paragraph (2B))”;

(c)

omit sub-paragraph (v);

(d)

omit sub-paragraph (vi).

(4)

In paragraph (2B) for “registered or approved care” substitute “child care.”