Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20022.

(1)

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20027 are amended as follows.

(2)

In regulation 5(1), omit paragraph (ea)8.

(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 20149 in relation to the regulated activity of personal care within paragraph 1 of Schedule 1 to those Regulations;”.