Regulation 19

7.  In paragraph (7) of regulation 19 (treatment of child care charges)(1)—

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

(b) after sub-paragraph (d), add—

• “; or

  (e)

  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 1999(2).”.

(1)

Regulation 19 was amended by S.I. 1999/2568.

(2)

S.I. 1999/3110.