Regulation 197

In paragraph (7) of regulation 19 (treatment of child care charges)8—

a

at the end of sub-paragraph (c), omit the word “or”;

b

after sub-paragraph (d), add—

  • ; or

    1. a

      by a child care provider approved by an organisation accredited by the Secretary of State under the scheme established by the Tax Credit (New Category of Child Care Provider) Regulations 19999.