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

3.  In regulation 16(5) (change of circumstances) for sub-paragraph (b) substitute—

“(b) where the child care charges are decreased—

(i) in a case where an award of child care charges is made for a fixed period, the length of which is known when the award is first made, the first day of the week following the end of that fixed period, and

(ii) in all other cases, the first day of the week following the four consecutive weeks in which the change occurred.”.