3.—(1) In regulation 20(3) of the Entitlement Regulations(maximum rate of the child care element of a working tax credit)—
(a)in sub-paragraph (a) for “£135” substitute “£175”.
(b)in sub-paragraph (b) for “£200” substitute “£300”.
(2) For the Table in Schedule 2 to the Entitlement Regulations substitute the Table set out in the Schedule to these Regulations.