The Working Tax Credit (Entitlement and Maximum Rate) (Amendment No. 2) Regulations 2007

• Citation: S.I. 2007/2479
• Sections: 2

Section 1 Citation, commencement and interpretation

These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) (No. 2) Regulations 2007 and shall come into force on 1st October 2007.

Section 2 Amendment of regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) Regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (definition of “child care” for the purposes of the child care element) is amended as follows.

(2) In sub-paragraph (a) omit paragraph (iv) (but not the word “or” following it).

(3) In sub-paragraph (f)—

(a) at the end of paragraph (i) omit “or”;

(b) at the end of paragraph (ii) add “or”;

(c) after paragraph (ii) insert—

(iii) by a child care provider approved by an accredited organisation within the meaning given by regulation 4 of the Tax Credit (New Category of Child Care Provider) Regulations 1999 .