The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005
| Jurisdiction | UK Non-devolved |
| Citation | SI 2005/770 |
| Year | 2005 |
2005 No. 770
INCOME TAX
The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005
Made 17th March 2005
Laid before the House of Commons 17th March 2005
Coming into force 6th April 2005
The Treasury, in exercise of the powers conferred upon them by section 318D(2) of the Income Tax (Earnings and Pensions) Act 20031, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit2, make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 and shall come into force on 6th April 2005.
(2) Regulation 3(a) has effect from 1st January 2006.
Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003
2. Section 318C of the Income Tax (Earnings and Pensions) Act 20033is amended as follows.
3. In subsection (2)—
(a) omit paragraph (e);
(b) before paragraph (f) insert—
“(ea)
“(ea) by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 20054, or”.
4. In subsection (3) at the end add—
“or
(e)
(e) by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 20045,”.
5. In subsection (7) at the end add—
“, or
(c)
(c) in the case of care falling within subsection (2)(ea), if—
(i) it is provided wholly or mainly in the home of a relative of the child, and
(ii) the provider usually provides care there solely in respect of one or more children to whom the provider is a relative.”.
6. After subsection (8) insert—
“9 In subsection (7)(c), “relative in relation to a child, also includes—
(a) a local authority foster parent in relation to the child,
(b) a foster parent with whom the child has been placed by a voluntary organisation,
(c) a person who fosters the child privately (within the...
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