Statutory Instruments
2009 No. 2888
Income Tax
The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009
Made
28th October 2009
Laid before the House of Commons
30th October 2009
Coming into force
21st November 2009
The Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002( 2 ) relating to entitlement to the child care element of working tax credit.
Citation and commencement
1. —(1) These Regulations may be cited as the Income Tax (Qualifying Child Care) (No. 2) Regulations 2009.
(2) These Regulations come into force on 21st November 2009.
Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003
2. —(1)Section 318C of the Income Tax (Earnings and Pensions) Act 2003( 3 ) (meaning of “qualifying child care”) is amended as follows.
(2) In subsection (3)(g) omit “under the Fostering Services (Wales) Regulations 2003”.
(3) In subsection (4) at the end of paragraph (a) omit “or” and insert at the end—
“ , or
by a foster carer. ” .
(4) In subsection (5) at the end of paragraph (b) omit “or” and insert at the end—
“ (d) by a foster parent, or
(e) by a home child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006 ( 4 ) . ” .
(5) In subsection (7)(d) for “in respect of a child whom that foster parent is fostering” substitute “, foster carer or kinship carer in respect of a child whom that person is fostering or is looking after as the child’s kinship carer”.
(6) After subsection (9) add—
“ (10) In this section “foster parent” in relation to a child—
(a) in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002 ( 5 ) ;
(b) in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003 ( 6 ) ; and
(c) in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996 ( 7 ) .
(11) In this section—
“foster carer” and
“kinship carer”
have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 2009 ( 8 ) . ” .
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
28th October 2009
2003 c. 1 . Sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12) .
2002 c. 21 . The relevant regulations are S.I. 2002/2005 as amended by S.I. 2004/1276 , 2006/766 and 2009/2887 .
Section 318C was relevantly amended by S.I. 2005/770 , 2007/849 , 2008/2170 and 2009/1544 .
S.I. 2002/57 , amended by S.I. 2002/865 ; there are other amending instruments but none is relevant.
S.I. 2003/237 , to which there are amendments not relevant to these Regulations.