The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005

• Citation: S.I. 2005/770
• Sections: 6

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 and shall come into force on 6th April 2005.

(2) Regulation 3(a) has effect from 1st January 2006.

Section 2 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

Section 318C of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

Section 3 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

In subsection (2)—

(a) omit paragraph (e);

(b) before paragraph (f) insert—

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

Section 4 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

In subsection (3) at the end add—

or

(e) by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004 ,

Section 5 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

In subsection (7) at the end add—

, or

(c) in the case of care falling within subsection (2)(ea), if—

(i) it is provided wholly or mainly in the home of a relative of the child, and

(ii) the provider usually provides care there solely in respect of one or more children to whom the provider is a relative.

Section 6 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

After subsection (8) insert—

(9) In subsection (7)(c), “relative in relation to a child, also includes—

(a) a local authority foster parent in relation to the child,

(b) a foster parent with whom the child has been placed by a voluntary organisation,

(c) a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989 , or

(d) a step-parent of the child.