Tax Credits Citation and commencement 1 These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2011 and shall come into force on 6th April 2011. Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002 2 1 The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows. 2 In regulation 2(2) (interpretation) immediately before the definition of “qualifying young person” insert— “qualifying care receipts” has the meaning given to that expression by section 805 of the Income Tax (Trading and Other Income) Act 2005 ; . 3 In Table 6 of regulation 19 (general disregards in the calculation of income) for item 9 substitute— 9 Any payment by way of qualifying care receipts to the extent that those receipts qualify for relief under Chapter 2 of Part 7 of the Income Tax (Trading and Other Income) Act 2005 . . Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 3 1 The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows. 2 Amend regulation 14(2) (meaning of child care) as follows. 3 In sub-paragraph (b)— a at the end of paragraph (ii) omit “or”, and b omit paragraph (iii) . 4 In sub-paragraph (c)— a omit paragraph (iv) (and the “or” at the end of it) , and b at the end of paragraph(v) insert— ; or vi by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would fall within one of the descriptions in paragraph (2C); . 5 In sub-paragraph (f)— a in paragraph (i) for “Part 10A of the Children Act 1989” substitute “Part 2 of the Children and Families (Wales) Measure 2010 ”; b for paragraph (ii) substitute— ii by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010 , the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010; ; c omit paragraph (v) ; d at the end of paragraph (vi) omit “or”; and e at the end of paragraph (vii) insert— ; or viii by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would fall within one of the descriptions in paragraph (2D). . 6 After paragraph (2B) insert— 2C The descriptions referred to in paragraph (2)(c)(vi) are— a child minding or day care for the purposes of Part 11 of the Children (Northern Ireland) Order 1995 ; and b qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006 . 2D The descriptions referred to in paragraph (2)(f)(viii) are— a child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010; and b qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 . . Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 2003 4 1 The Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 2003 are amended as follows. 2 In regulation 2 (interpretation), in the definition “qualifying family”, for sub-paragraphs (a) and (b) substitute— a that has a relevant income of £16,190 or less, and b one member of which is a person who— i is receiving child tax credit, and ii is not eligible for working tax credit; . 3 In regulation 3 (prescribed functions relating to health)— a omit sub-paragraphs (c), (d) and (e); and b after sub-paragraph (b) insert— ba the provision of benefits by or on behalf of the Secretary of State or the Department of Health, Social Services and Public Safety under a scheme established pursuant to section 13 of the Social Security Act 1988 or article 13 of the Social Security (Northern Ireland) Order 1988 in so far as such a scheme relates to the health of pregnant women, mothers or children. . Angela Watkinson James Duddridge Two of the Lords Commissioners of Her Majesty’s Treasury 10th March 2011 Steve Lamey Dave Hartnett Two of the Commissioners for Her Majesty’s Revenue and Customs 9th March 2011