3. A person shall be treated, for the purposes of Part 3 of the Children Act 1989, as in receipt of working tax credit, or of any element of child tax credit other than the family element, where—
(a)the person is in receipt of assistance under section 17 of that Act, or of a direct payment or voucher under section 17A or 17B of that Act; and
(b)that assistance consists in the provision (or a direct payment or voucher to secure the provision) of child care, the cost of which (if paid for by the person out of his own resources) would—
(i)be relevant child care charges in relation to that person, and
(ii)cause that person (in circumstances where, but for that cost, he would otherwise not be) to be entitled to working tax credit, or to any element of child tax credit other than the family element.