
1 

(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002 and shall come into force on 2nd April 2002.
(2) These Regulations shall have effect in relation to award periods commencing on or after 2nd April 2002.
2 
In these Regulations—
 “award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;
 “the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991;
 “the Family Credit Regulations” means the Family Credit (General) Regulations 1987.
3 

(1) Amend regulation 51A(2) of the Disability Working Allowance Regulations and regulation 46A(2) of the Family Credit Regulations as follows.
(2) In the definition of “relevant childcare charges” after sub-paragraph (h) insert“or
(i) by a person in circumstances where the care service provided by him consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001 and is registered under Part 1 of that Act, or
(ii) by a local authority in circumstances where the care service provided by the local authority consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001 and is registered under Part 2 of that Act,”.
4 
Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.
5 

(1) In paragraph 14 of Schedule 3 and paragraph 14 of Schedule 2—
(a) in sub-paragraph (b) after the words “war widow's” insert “or war widower's”;
(b) in sub-paragraph (c) after the word “widow” insert “or widower”.
6 
In paragraphs 50, 51 and 52(1)(b) of Schedule 3 and paragraphs 52, 53, and 54(1)(b) of Schedule 2 after the word “widows” insert “or widowers”.
7 
In paragraph 52(1)(a) of Schedule 3 and 54(1)(a) of Schedule 2 after the word “widow” insert “or widower”.
Graham Stringer
Tony McNulty
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2002