http://www.legislation.gov.uk/uksi/2002/1417/schedule/1/paragraph/1n1/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.