Statutory Instruments
2005 No. 769
TAX CREDITS
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005
Made
17th March 2005
Laid before Parliament
17th March 2005
Coming into force
6th April 2005
The Treasury, in exercise of the powers conferred upon them by sections 12(3) to (5) and 65(1), (7) and (9) of the Tax Credits Act 2002( 1 ), make the following Regulations:
Citation, commencement, effect and application
1. —(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.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2. The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 2 ) are amended as follows.
3. In regulation 14(1A)( 3 ) for “a relative” to the end substitute—
-
“(a)
a relative of the child, wholly or mainly in the child’s home, or
(b)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 ( 4 ) . ” .
4. In regulation 14(2)(e)( 5 )—
(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 ” .
John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 2005