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.
S.I. 2002/2005. Regulation 14(2) has been amended: the relevant amendments are those made by regulation 2(2)(a)(iii) and (iv) of S.I. 2004/1276, regulation 3 of S.I. 2004/2663, and regulation 6(4) of S.I. 2007/824..
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.
S.I. 1999/3110: these Regulations originally applied to England and Wales but by virtue of S.I.2007/2480 and 2481 cease to apply to England.”

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