Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024

1

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 200217 are amended as follows.

2

In regulation 13(6) (entitlement to child care element of working tax credit)18 after sub-paragraph (j) insert—

k

any benefit, allowance or credit of another EEA state or Switzerland which is substantially similar in character to the benefits, allowances and credits in sub-paragraphs (a) to (j).

3

In regulation 14 in paragraph (2)(f) for paragraph (vi)19, substitute—

vi

by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 201620;