The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005

• Citation: S.I. 2005/769
• Sections: 4

Section 1 Citation, commencement, effect and application

(1) These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005 and shall come into force on 6th April 2005.

(2) Regulation 4(a) has effect from 1st January 2006.

(3) These Regulations apply in relation to Great Britain.

Section 2 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.

Section 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 14(1A) for “a relative” to the end substitute—

a relative of the child, wholly or mainly in the child’s home, or

a provider mentioned in regulation 14(2)(e)(ia), in circumstances where the care is excluded from being qualifying child care by Article 5(2)(c) of the Tax Credits (Approval of Child Care Providers) Scheme 2005 .

Section 4 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 14(2)(e) —

(a) omit paragraph (i);

(b) before paragraph (ii) insert—

(ia) by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005; or