Amendment of the Entitlement Regulations

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.