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The Tax Credits (Claims and Notifications) Regulations 2002
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- UK Statutory Instruments
- 2002 No. 2014
- PART 4
- Regulation 31
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Persons by whom child care is providedU.K.
31.—(1) For the purposes of sections 14(2)(b), 15(2)(b), 16(3)(b) and 19(2)(b) of the Act the persons specified in paragraph (2) are prescribed, and, in relation to those persons, the information or evidence specified in paragraph (3) is prescribed.
(2) The persons specified in this paragraph are—
(a)any person named by a person or persons by whom a claim for the child care element of working tax credit is made as being, in relation to him or either of them, a person by whom child care is provided; and
(b)any person whom the Board have reasonable grounds for believing to be, in relation to a person or persons by whom such a claim is made, a person by whom child care is provided.
(3) The information or evidence specified in this paragraph is information or evidence, including any documents or certificates, which relates to—
(a)the claim for the tax credit in question;
(b)the award of the tax credit in question; or
(c)any question arising out of, or under, that claim or award.
(4) “Child care” has the meaning given by regulation 14(2) of the Working Tax Credit Regulations M1.
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