Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.
(2) In regulation 5(1), omit paragraph (ea)(2).
(3) In regulation 14(2)(a), substitute the following for paragraph (vii)—
“(vii)by a carer provided by a person who is a service provider within the meaning of the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014(3) in relation to the regulated activity of personal care within paragraph 1 of Schedule 1 to those Regulations;”.
S.I. 2002/2005; relevant amending instruments are S.I. 2008/604, 2010/2494, 2015/146.
paragraph (ea) was inserted by S.I. 2010/2494 and amended by S.I. 2015/146.
S.I. 2014/2936, to which there are amendments not relevant to these Regulations. “Service provider” is defined by regulation 2(1).