http://www.legislation.gov.uk/uksi/2003/463/schedule/1/paragraph/11/made
The Tax Credits (Approval of Home Child Care Providers) Scheme 2003
Tax credits
Police
Child care
Child tax credit
Working tax credit
King's Printer of Acts of Parliament
2016-09-28
TAX CREDITS
This Scheme provides for the approval of child care providers for the purposes of section 12(5) of the Tax Credits Act 2002 (“the Act”). The Secretary of State is the “appropriate national authority” in relation to care provided in England. Qualifying child care (as defined) provided by a person approved in accordance with this Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act.
The Tax Credits (Approval of Home Child Care Providers) Scheme 2003
The Tax Credits (Approval of Child Care Providers) Scheme 2005
para 13
SCHEDULE 1MATTERS TO BE ADDRESSED BY APPROVAL CRITERIA
11
Keeping of records.