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

5.—(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.”