http://www.legislation.gov.uk/uksi/2002/1417/contents/made
The Tax Credit (New Category of Child Care Provider) Regulations 2002
Child care
Tax credits
Disability living allowance
Children in care
Child tax credit
King's Printer of Acts of Parliament
2016-09-28
TAXES
These Regulations make a scheme for establishing a new category of persons whose charges for providing child care outside the United Kingdom are to be taken into account for the purposes of determining working families' tax credit or disabled person’s tax credit. The persons whose charges can be taken into account for these purposes must be approved by an organisation that has been accredited by the Secretary of State.
The Tax Credit (New Category of Child Care Provider) Regulations 2002
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002