4.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.
(2) In regulation 13(6) (entitlement to child care element of working tax credit)(2) after sub-paragraph (j) insert—
“(k)any benefit, allowance or credit of another EEA state or Switzerland which is substantially similar in character to the benefits, allowances and credits in sub-paragraphs (a) to (j).”.
(3) In regulation 14 in paragraph (2)(f) for paragraph (vi)(3), substitute—
“(vi)by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016(4);”.
S.I. 2002/2005, relevant amending instruments are S. I. 2004/2663, 2008/604, 2011/721 and 2013/591.
Regulation 13(6) has been amended by paragraph 24(4) of the Schedule to S.I. 2013/591, which inserted sub-paragraph (j).
Sub-paragraph (f) was inserted by regulation 3 of S.I. 2004/2663 and substituted by regulation 3 of S.I. 2008/604. Paragraph (vi) has been amended by regulation 3 of S.I. 2011/721.