Citation, commencement

1. These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 and shall come into force on 1st June 2004.

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

2. —(1)Regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 2 ) (eligible child care charges for the purposes of working tax credit) shall be amended as follows.

(2) In paragraph (2)—

(a) in sub-paragraph (a)—

(i) in head (iii) for the words “between his eighth birthday and” substitute “on or before”

(ii) at the end of head (iii) omit “or”;

(iii) at the end of head (iv) add “or”; and

(iv) after head (iv) insert the following head—

“ (v) by a foster parent under the Fostering Services Regulations 2002 ( 3 ) or the Fostering Services (Wales) Regulations 2003 ( 4 ) in relation to a child other than one whom he is fostering; ” ;

(b) in sub-paragraph (b)—

(i) at the end of head (i) omit “or”;

(ii) at the end of head (ii) add “or”; and

(iii) after head (ii) insert the following head—

“ (iii) by a foster carer under the Fostering of Children (Scotland) Regulations 1996 ( 5 ) in relation to a child other than one whom he is fostering; ” ; and

(c) in sub-paragraph (c)—

(i) after head (i) omit “or”; and

(ii) after head (ii) insert the following heads—

“ (iii) in respect of any period ending on or before the day on which he ceases to be a child for the purposes of this regulation, where the care is provided out of school hours by a school on school premises or by an Education and Library Board or a Health and Social Services Trust; or

(iv) by a foster parent under the Foster Placement (Children) Regulations (Northern Ireland) 1996 ( 6 ) in relation to a child other than one whom he is fostering; or ” .