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.”